Accounting processing device, accounting processing method, and accounting processing program

Abstract

Even when adjustment fees are incurred during the trading of goods being imported or exported, appropriate accounting procedures will be efficiently implemented. [Solution] An accounting processing device equipped with a control unit that performs accounting processing related to adjustment costs incurred during transactions of goods being imported and exported, which has access to adjustment header data, adjustment detail data and inventory data, the adjustment header data includes an adjustment number and an adjustment category, the adjustment detail data includes an adjustment number, an inventory code and an adjustment amount, and the inventory data includes an inventory code and a goods receipt amount, and when the control unit obtains the adjustment header data and adjustment detail data for a goods transaction unit, it updates the inventory data by adding the amount of the adjustment cost from the adjustment detail data to the goods receipt amount in the inventory data, and generates an occurrence journal entry based on the adjustment detail data, in the occurrence journal entry, inputting the information of the goods corresponding to the adjustment cost in the debit account and recording the amount of the adjustment cost in the debit amount, inputting the adjustment account in the credit account and recording the amount of the adjustment cost in the credit amount.

Description

Technical Field

[0005]

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

Background Art

[0002] Conventionally, in a company that conducts import and export, when the transaction currency is different from the contract currency, in order to reduce the foreign exchange fluctuation risk, a sales management device or the like that determines the timing of the yen currency at the time of recording sales and conducts profit management of transactions is known (for example, see Patent Document 1).

Prior Art Documents

Patent Documents

[0003]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0004] In the cost of goods imported and exported, in addition to foreign exchange fluctuations, costs such as insurance indemnity and transportation costs of the goods are included as adjustment costs. Therefore, the cost of goods frequently increases and decreases due to fluctuations in adjustment costs. Even when the cost of goods frequently increases and decreases in this way, appropriate accounting processing is required.

[0005] In the sales management device of Patent Document 1, although profit management is performed due to foreign exchange fluctuations, no journal entry related to adjustment costs required for accounting processing is made, and journal entries are made individually at the time of accounting processing. Therefore, the accounting processing related to adjustment costs becomes complicated, and the work efficiency becomes low.

[0006] The present invention has been made in view of the above problems, and an object thereof is to provide an accounting processing device, an accounting processing method, and an accounting processing program capable of efficiently performing appropriate accounting processing even when adjustment costs occur at the time of transactions of imported and exported goods. [Means for solving the problem]

[0007] To solve the above-mentioned problems and achieve the objective, the accounting processing apparatus according to the present invention is an accounting processing apparatus comprising a control unit that performs accounting processing relating to an adjustment account, which is an account for adjustment expenses incurred at the time of trading of goods that are imported and exported, wherein it is able to access adjustment header data, which is header data relating to the adjustment account, adjustment detail data, which is data relating to the details of the adjustment account, and inventory data, which is data relating to the inventory of the goods, wherein the adjustment header data is associated with information including an adjustment number that identifies the incurred adjustment expense and an adjustment category that identifies the type of adjustment account, and the adjustment detail data is associated with information including the adjustment number, an inventory code that identifies the inventory of the goods in trading units, and the amount of the adjustment expense. The inventory data is associated with information including the inventory code and the amount of goods received, which is the amount of the inventory of the product. When the control unit obtains the adjustment header data and the adjustment detail data for the transaction unit of the product, it updates the inventory data by adding the amount of the adjustment expense from the adjustment detail data to the amount of goods received in the inventory data, and also generates an accrual journal entry based on the adjustment detail data. The accrual journal entry includes the items of debit account, debit amount, credit account, and credit amount. In the accrual journal entry, the control unit inputs the product information corresponding to the adjustment expense into the debit account, adds the amount of the adjustment expense into the debit amount, inputs the adjustment account into the credit account, and adds the amount of the adjustment expense into the credit amount.

[0008] Furthermore, in the accounting processing device according to the present invention, the adjustment account may include at least one of the following: an account for insurance benefits claimed against the goods, an account for the amount of change in the cost of the goods due to fluctuations in exchange rates, and an account for the amount of miscellaneous expenses incurred at the time of the transaction of the goods.

[0009] Furthermore, in the accounting processing device according to the present invention, the inventory data further includes the valuation unit price of the inventory goods and the cost difference of the goods incurred after the goods were received into storage, and the control unit is performing closing processing related to the transaction of the goods, and if the adjustment cost was incurred before the closing processing was performed, the adjustment cost may be added to the amount of goods received into storage and updated when updating the inventory data, and the valuation unit price of the goods may be updated based on the amount of goods received after the addition.

[0010] Furthermore, in the accounting processing device according to the present invention, the inventory data further includes the valuation unit price of the goods in inventory and the cost difference of the goods that occurred after the goods were received, and the control unit is performing a closing process for the transaction of the goods, and the adjustment cost is incurred after the closing process is performed and there are no goods in stock, then when updating the inventory data, the adjustment cost may be recorded in the amount received, and the valuation unit price of the goods may not be updated, and the adjustment cost may be recorded as the cost difference of the goods in the next closing process.

[0011] Furthermore, in the accounting processing device according to the present invention, the inventory data further includes the valuation unit price of the inventory goods and the cost difference of the goods that occurred after the goods were received into storage, the control unit performs a closing process related to the transaction of the goods, the closing process calculates the cost difference of the goods and generates the journal entry based on the cost difference, the journal entry may include the cost of goods sold per transaction unit of the goods in the debit account, the amount of the cost difference in the debit amount, the inventory code of the goods in the credit account, and the amount of the cost difference in the credit amount.

[0012] Furthermore, the accounting method according to the present invention is an accounting method for performing accounting processing related to an adjustment account, which is an account for adjustment expenses incurred at the time of trading of goods that are imported or exported, and uses adjustment header data, which is header data relating to the adjustment account, adjustment detail data, which is data relating to the details of the adjustment account, and inventory data, which is data relating to the inventory of the goods, wherein the adjustment header data is associated with information including an adjustment number that identifies the adjustment expense incurred and an adjustment category that identifies the type of adjustment account, the adjustment detail data is associated with information including the adjustment number, an inventory code that identifies the inventory of the goods in a trading unit, and the amount of the adjustment expense, and the inventory data is associated with the inventory code The system associates information including the value of the inventory of the product with the value of the goods received. When the system obtains the adjustment header data and the adjustment detail data for the transaction unit of the product, it updates the inventory data by adding the amount of the adjustment expense from the adjustment detail data to the value of the goods received in the inventory data, and generates a journal entry based on the adjustment detail data. The journal entry includes the items of debit account, debit amount, credit account, and credit amount. In the journal entry, the system inputs the product information corresponding to the adjustment expense into the debit account, adds the amount of the adjustment expense into the debit amount, inputs the adjustment account into the credit account, and adds the amount of the adjustment expense into the credit amount. This is performed by an accounting processing system equipped with a control unit.

[0013] Furthermore, the accounting processing program according to the present invention is an accounting processing program that causes an accounting processing device equipped with a control unit to execute an accounting processing method for performing accounting processing related to an adjustment account, which is an account for adjustment expenses incurred at the time of trading of goods being imported and exported, wherein the program uses adjustment header data, which is header data relating to the adjustment account, adjustment detail data, which is data relating to the details of the adjustment account, and inventory data, which is data relating to the inventory of the goods, wherein the adjustment header data is associated with information including an adjustment number that identifies the adjustment expense incurred and an adjustment category that identifies the type of adjustment account, and the adjustment detail data is associated with information including the adjustment number, an inventory code that identifies the inventory of the goods in trading units, and the amount of the adjustment expense. The inventory data is associated with information including the inventory code and the amount of goods received, which is the value of the inventory of the product. When the adjustment header data and adjustment detail data for the transaction unit of the product are obtained, the inventory data is updated by adding the amount of the adjustment expense from the adjustment detail data to the amount of goods received in the inventory data, and a journal entry is generated based on the adjustment detail data. The journal entry includes the items of debit account, debit amount, credit account, and credit amount. The accounting processing device is instructed to input the product information corresponding to the adjustment expense into the debit account, add the amount of the adjustment expense into the debit amount, input the adjustment account into the credit account, and add the amount of the adjustment expense into the credit amount. [Effects of the Invention]

[0014] This invention has the effect of enabling efficient and appropriate accounting procedures even when adjustment costs are incurred during the trading of goods being imported or exported. [Brief explanation of the drawing]

[0015] [Figure 1] Figure 1 shows an example of the configuration of an accounting processing unit. [Figure 2] Figure 2 shows an example of various master data. [Figure 3]FIG. 3 is a diagram showing an example of the accounting process flow. [Figure 4] FIG. 4 is a diagram showing an example of the purchase input screen. [Figure 5] FIG. 5 is a diagram showing an example of the purchase header data. [Figure 6] FIG. 6 is a diagram showing an example of the purchase detail data. [Figure 7] FIG. 7 is a diagram showing an example of the monthly inventory data at the time of purchase. [Figure 8] FIG. 8 is a diagram showing an example of the generated journal entry at the time of purchase. [Figure 9] FIG. 9 is a diagram showing an example of the adjustment input screen. [Figure 10] FIG. 10 is a diagram showing an example of the adjustment header data. [Figure 11] FIG. 11 is a diagram showing an example of the adjustment detail data. <​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​Figure 22 shows an example of the adjustment input screen. [Figure 23] Figure 23 shows an example of adjusted header data. [Figure 24] Figure 24 shows an example of adjustment details data. [Figure 25] Figure 25 shows an example of monthly inventory data during the adjustment period. [Figure 26] Figure 26 shows an example of the journal entries generated during the adjustment process. [Figure 27] Figure 27 shows an example of monthly inventory data at the time of closing. [Figure 28] Figure 28 shows an example of a journal entry generated during the closing process. [Figure 29] Figure 29 shows an example of a report generated by the accounting process. [Modes for carrying out the invention]

[0016] Embodiments of the accounting processing apparatus, accounting processing method, and accounting processing program according to the present invention will be described in detail below with reference to the drawings. However, the present invention is not limited to these embodiments.

[0017] [1. Structure] An example of the configuration of the accounting processing device 100 according to this embodiment will be described with reference to Figure 1, etc. Figure 1 is a diagram showing an example of the configuration of the accounting processing device.

[0018] The accounting processing device 100 is a device that performs accounting processing related to the transaction of goods. Specifically, the accounting processing device 100 performs accounting processing related to adjustment costs incurred at the time of the transaction of goods being imported or exported.

[0019] The accounting processing unit 100 is built on a commercially available desktop personal computer. However, the accounting processing unit 100 is not limited to being built on a stationary information processing device such as a desktop personal computer; it may also be built on a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

[0020] The accounting processing device 100 comprises a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each part of the accounting processing device 100 is connected to communicate via any communication path.

[0021] The communication interface unit 104 connects the accounting processing unit 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 the function of communicating data with other devices via a communication line. Here, the network 300 has the function of connecting the accounting processing unit 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). The data stored in the storage unit 106 may be stored in, for example, the server 200.

[0022] The input / output interface unit 108 is connected to an input device 112 and an output device 114. The output device 114 can be a monitor (including a home television), a speaker, or a printer. The input device 112 can be a keyboard, a mouse, a microphone, or a monitor that works in conjunction with a mouse to provide pointing device functionality. In the following, the output device 114 may be referred to as the monitor (display unit) 114, and the input device 112 may be referred to as the keyboard 112 or mouse 112.

[0023] The memory unit 106 stores various databases, tables, and files. The memory unit 106 also stores computer programs that work in cooperation with the OS (Operating System) to give instructions to the CPU (Central Processing Unit) to perform various processes. As the memory unit 106, for example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used.

[0024] The storage unit 106 stores various masters and various data. Specifically, the storage unit 106 stores product master 121, purchase category master 122, adjustment category master 123, sales category master 124, department master 125, warehouse master 126, supplier master 127, customer master 128, purchase header data 129, purchase detail data 130, adjustment header data 131, adjustment detail data 132, sales header data 133, sales detail data 134, monthly inventory data 135, and generated journal entry data 136, etc. The various masters 121 to 128 will be explained below, and the various data 129 to 136 will be explained in the accounting processing flow. Note that if there are duplicate items in the various masters and various data, the explanation of the duplicate items will be partially omitted.

[0025] Figure 2 shows an example of various master data. Figure 2 illustrates the product master 121, purchase category master 122, adjustment category master 123, sales category master 124, department master 125, warehouse master 126, supplier master 127, and customer master 128.

[0026] Product Master 121 contains data related to products. Product Master 121 includes the fields for product, product name, account, and rounding method, and these fields are associated with each other. Product is a code used to identify a product and is the unit of item handled in practice. Product name is the name of the product. Account is the display name. Rounding method is the type of method used to handle rounding that occurs in accounting.

[0027] The Purchase Classification Master 122 contains data related to the purchase of goods. The Purchase Classification Master 122 includes the fields "Purchase Classification" and "Purchase Classification Name," and these fields are associated with each other. "Purchase Classification" is a code used to identify the purchase classification. "Purchase Classification Name" is the name of the purchase classification.

[0028] Adjustment Classification Master 123 contains data related to adjustment expenses. Adjustment Classification Master 123 includes the fields for Adjustment Classification, Adjustment Classification Name, and Account (Adjustment Account), and these fields are associated with each other. The Adjustment Classification is a code used to identify the adjustment expense classification. The Adjustment Classification Name is the name of the adjustment expense classification. The Adjustment Account is the account for the adjustment expense. Here, the Adjustment Account includes accounts for insurance benefits claimed against goods (e.g., XX expenses), accounts for changes in the cost of goods due to exchange rate fluctuations (e.g., exchange rate loss), and accounts for the amount of miscellaneous expenses incurred during the transaction of goods (e.g., transportation costs).

[0029] Sales Category Master 124 contains data related to product sales. Sales Category Master 124 includes the following fields: Sales Category, Sales Category Name, Debit Account, and Credit Account, and these fields are associated with each other. Sales Category is a code used to identify the sales category. Sales Category Name is the name of the sales category. Debit Account is the debit account used when the product is sold. Credit Account is the credit account used when the product is sold.

[0030] Department Master 125 contains data about the department responsible for a product. Department Master 125 includes fields for Department and Department Name, and these fields are associated with each other. Department is a code used to identify the department. Department Name is the name of the department.

[0031] Warehouse Master 126 contains data about the warehouse where goods are received. Warehouse Master 126 includes fields for Warehouse and Warehouse Name, and these fields are associated with each other. Warehouse is a code used to identify the warehouse. Warehouse Name is the name of the warehouse.

[0032] Supplier Master 127 contains data about the suppliers of a product. Supplier Master 127 includes the fields "Supplier" and "Supplier Name," and these fields are mapped to each other. "Supplier" is a code used to identify the supplier. "Supplier Name" is the name of the supplier.

[0033] Customer Master 128 contains data about the customers to whom products are sold. Customer Master 128 includes the fields "Customer" and "Customer Name," and these fields are mapped to each other. "Customer" is a code used to identify the customer. "Customer Name" is the name of the customer.

[0034] Next, referring again to Figure 1, the control unit 102 will be described. The control unit 102 is a CPU or similar component that comprehensively controls the accounting processing device 100. The control unit 102 has internal memory for storing control programs such as the OS, programs that define various processing procedures, and required data, and executes various information processing based on these stored programs.

[0035] The control unit 102 performs accounting processing related to adjustment costs based on various master data and other data stored in the storage unit 106 as part of its information processing.

[0036] The following section, [2. Specific Examples of Processing], will provide a detailed explanation of specific examples of processing performed by the control unit 102.

[0037] [2. Specific examples of processing] Here, specific examples of processes performed by the accounting processing device 100 will be explained with reference to Figures 3 to 28. Figure 3 is a diagram showing an example of the accounting process flow.

[0038] As shown in Figure 3, the accounting process flow of this embodiment includes accounting for the purchase of goods, accounting for adjustment costs, accounting for the shipment of goods, and monthly closing. Here, the accounting for adjustment costs (adjustment input) is divided into cases where there is inventory of goods and cases where there is no inventory of goods.

[0039] First, let's explain the case where there is inventory of goods. In the case where there is inventory of goods, the accounting process flow is as follows: accounting process S1 related to the purchase of goods, accounting process S2 related to adjustment costs, accounting process S3 related to the shipment of goods, and monthly closing process S4 are performed in order.

[0040] Referring to Figures 4 to 8, the accounting process S1 related to the purchase of goods will be explained. Figure 4 is a diagram showing an example of the purchase input screen. Figure 5 is a diagram showing an example of purchase header data. Figure 6 is a diagram showing an example of purchase detail data. Figure 7 is a diagram showing an example of monthly inventory data at the time of purchase. Figure 8 is a diagram showing an example of journal entries generated at the time of purchase.

[0041] In accounting process S1 related to the purchase of goods, the purchase input screen D1 shown in Figure 4 is displayed on the display unit 114, and information related to the purchase is entered on this purchase input screen D1. In other words, in accounting process S1, the control unit 102 displays the purchase input screen D1 on the display unit 114 and acquires information related to the purchase. The purchase input screen D1 includes input fields for entering the purchase number, purchase date, department, purchase category, and supplier. The purchase number is a number used to identify the purchase of a unit of goods transaction. The purchase date is the date the goods were purchased. The department, purchase category, and supplier are the same items as the various masters shown in Figure 2. The purchase input screen D1 also includes input fields for entering the row number, warehouse, product, inventory code, quantity, purchase amount, and liability account. The row number is a number attached to the beginning of the row and is a number that indicates a predetermined label. The warehouse and product are the same items as the various masters shown in Figure 2. The inventory code is a code used to identify inventory for each transaction unit of a product. The quantity is the quantity of the product purchased. The purchase price is the purchase price for each transaction unit of the product. The liability account is the account for the liability. Here, the purchase number and inventory code are automatically assigned numbers.

[0042] In accounting process S1, when various information is entered into the purchase input screen D1, the control unit 102 generates purchase header data 129, purchase detail data 130, monthly inventory data 135, and generated journal entry data 136 based on the information entered into the purchase input screen D1 and the various masters shown in Figure 2.

[0043] The purchase header data 129 shown in Figure 5 is header data related to purchases. The purchase header data 129 includes the items of purchase number, purchase category, purchase date, department, and supplier, and these items are associated with each other. These items are the same as the items in the purchase input screen D1 shown in Figure 4 and the various masters shown in Figure 2.

[0044] The purchase details data 130 shown in Figure 6 is data related to the details of a purchase. The purchase details data 130 includes the following items: purchase number, line number, account liability, warehouse, product, inventory code, quantity, and purchase amount, and these items are associated with each other. These items are the same as those in the purchase input screen D1 shown in Figure 4 and the various masters shown in Figure 2.

[0045] The monthly inventory data 135 shown in Figure 7 is data on the inventory of goods on a monthly basis. The monthly inventory data 135 includes the following items: year and month, warehouse, product, inventory code, previous month's quantity, previous month's amount, current month's incoming quantity, current month's incoming amount, current month's outgoing amount, current month's outgoing amount, valuation unit price, end-of-month quantity, end-of-month amount, and cost variance, and these items are associated with each other. The warehouse, product, and inventory code items are the same as the items in the purchase input screen D1 shown in Figure 4 and the various masters shown in Figure 2. The year and month is the year and month that is automatically calculated based on the purchase date in the purchase header data 129. The previous month's quantity is the quantity of goods remaining in the previous month, and the initial value at the time of purchase is 0. The previous month's amount is the amount per transaction unit of goods remaining in the previous month, and the initial value at the time of purchase is 0. The current month's incoming quantity is the quantity per transaction unit of goods received in the current month, and is the same value as the quantity in the purchase detail data 130. The current month's incoming goods amount is the amount per transaction unit of goods received during the current month, and is the same as the purchase amount in purchase detail data 130. The current month's outgoing goods amount is the quantity per transaction unit of goods outgoing during the current month, and the initial value at the time of purchase is 0. The current month's outgoing goods amount is the amount per transaction unit of goods outgoing during the current month, and the initial value at the time of purchase is 0. The valuation unit price is the unit price per item, and is calculated as "valuation unit price = (previous month's amount + current month's incoming goods amount) / (previous month's quantity + current month's incoming quantity)". The end-of-month quantity is the quantity per transaction unit of goods remaining at the end of the current month, and is calculated as "end-of-month quantity = previous month's quantity + current month's incoming quantity - current month's outgoing quantity", and the initial value at the time of purchase is 0. The end-of-month amount is the amount per transaction unit of goods remaining at the end of the current month, and is calculated as "end-of-month amount = end-of-month quantity × valuation unit price", and the initial value at the time of purchase is 0. The cost difference is the difference between the amount for the previous month and the current month for each unit of goods traded, and is calculated as follows: "Cost difference = (Previous month's amount + Current month's inflow amount - Current month's outflow amount) - End of month's amount".

[0046] The journal entry data 136 shown in Figure 8 is data for journal entries (occurring journal entries) used in accounting processing. The journal entry data 136 includes the items of line number, debit account, debit amount, credit account, and credit amount, and these items are associated with each other. The journal entry data 136 shown in Figure 8 is a journal entry generated at the time of purchase. In the journal entry data 136 shown in Figure 8, the line number is the line number of the purchase details data 130. Therefore, the journal entry data 136 shown in Figure 8 is associated with the inventory code of the purchase details data 130 and is associated with the product corresponding to the adjustment expense. The debit account is the account in the product master 121. The debit amount is the purchase amount in the purchase details data 130. The credit account is the liability account in the purchase details data 130. The credit amount is the purchase amount in the purchase details data.

[0047] Next, in the accounting process flow, if the inventory of goods remains until the end of the month and adjustment costs are incurred in the month, accounting process S2 related to the adjustment costs is executed. The accounting process S2 related to adjustment costs will be explained with reference to Figures 9 to 13. Figure 9 is a diagram showing an example of the adjustment input screen. Figure 10 is a diagram showing an example of adjustment header data. Figure 11 is a diagram showing an example of adjustment detail data. Figure 12 is a diagram showing an example of monthly inventory data at the time of adjustment. Figure 13 is a diagram showing an example of journal entries generated at the time of adjustment.

[0048] In accounting process S2 related to adjustment costs, the adjustment input screen D2 shown in Figure 9 is displayed on the display unit 114, and information related to adjustment costs is entered on this adjustment input screen D2. In other words, in accounting process S2, the control unit 102 displays the adjustment input screen D2 on the display unit 114 and acquires information related to adjustment costs. The adjustment input screen D2 includes input fields for entering adjustment number, adjustment date, department, and adjustment category. The adjustment number is a number used to identify the adjustment cost. The adjustment date is the date on which the adjustment cost was incurred. The department and adjustment category are the same items as those in the various masters shown in Figure 2. The adjustment input screen D2 also includes input fields for entering line number, warehouse, product, inventory code, and adjustment amount. The line number is a number attached to the beginning of the line and is a number that indicates a predetermined label. The warehouse, product, and inventory code are the same items as those in the various masters and purchase detail data 130 shown in Figure 2. The adjustment amount is the amount of adjustment cost incurred in the transaction unit of the product. Here, the adjustment number is an automatically assigned number.

[0049] In accounting process S2, when various information is entered into the adjustment input screen D2, the control unit 102 generates adjustment header data 131, adjustment detail data 132, and generated journal entry data 136 based on the information entered into the adjustment input screen D2 and the various masters shown in Figure 2, and updates the monthly inventory data 135.

[0050] The adjustment header data 131 shown in Figure 10 is header data related to adjustment costs. The adjustment header data 131 includes the items of adjustment number, adjustment category, adjustment date, and department, and these items are associated with each other. These items are the same as those in the adjustment input screen D2 shown in Figure 9 and the various masters shown in Figure 2.

[0051] The adjustment details data 132 shown in Figure 11 is data relating to the details of the adjustment costs. The adjustment details data 132 includes the fields for adjustment number, line number, warehouse, product, inventory code, and adjustment amount, and these fields are associated with each other. These fields are the same as those in the adjustment input screen D2 shown in Figure 9 and the various masters shown in Figure 2.

[0052] The monthly inventory data 135 shown in Figure 12 is updated based on the adjustment details data 132. If there is inventory of the product, that is, before the execution of the monthly closing process S4, the control unit 102 updates the current month's receipt amount of the product by adding the adjustment fee to the inventory code corresponding to the adjustment details data 132 and the monthly inventory data 135, and also updates the product's valuation unit price based on the current month's receipt amount after the addition. The current month's receipt amount is calculated as "Updated current month's receipt amount = Current month's receipt amount before update + Adjustment amount". For example, if the inventory code is "L0001" and the adjustment amount is "-200", then it becomes "800 yen = 1000 yen + (-200 yen)". The valuation unit price will be "80 yen" according to the above formula.

[0053] The journal entry data 136 shown in Figure 13 is a journal entry generated during adjustment. In the journal entry data 136 shown in Figure 13, the row number is the row number of the adjustment details data 132. The debit account is the account in the product master 121. The debit amount is the adjustment amount in the adjustment details data 132. The credit account is the account in the adjustment category master 123. The credit amount is the adjustment amount in the adjustment details data 132.

[0054] Next, in the accounting process flow, when goods are shipped, accounting process S3 related to the shipment of goods is executed. Refer to Figures 14 to 19 to explain accounting process S3 related to the shipment of goods. Figure 14 is a diagram showing an example of the sales entry screen. Figure 15 is a diagram showing an example of sales header data. Figure 16 is a diagram showing an example of sales detail data. Figure 17 is a diagram showing an example of monthly inventory data at the time of sale. Figure 18 is a diagram showing an example of journal entries generated at the time of sale. Figure 19 is a diagram showing an example of journal entries generated at the time of sale.

[0055] In accounting process S3 related to the shipment of goods, the sales input screen D3 shown in Figure 14 is displayed on the display unit 114, and sales information is entered on this sales input screen D3. In other words, in accounting process S3, the control unit 102 displays the sales input screen D3 on the display unit 114 and acquires sales information. The sales input screen D3 includes input fields for entering the sales number, sales date, department, sales category, and customer. The sales number is a number used to identify the sale of a product transaction unit. The sales date is the date the sale occurred. The department, sales category, and customer are the same items as those in the various masters shown in Figure 2. The sales input screen D3 also includes input fields for entering the row number, warehouse, product, inventory code, quantity, sales amount, cost of goods sold amount, and accounts receivable. The row number is a number placed at the beginning of the row and indicates a predetermined label. The warehouse, product, and inventory code are the same items as those in the various masters and purchase detail data 130 shown in Figure 2. The quantity is the quantity of goods shipped in a predetermined transaction unit. Sales amount is the amount of money earned from selling goods shipped in a specified transaction unit. Cost of goods sold is the cost of goods shipped in a specified transaction unit, and is calculated by multiplying the valuation unit price in monthly inventory data 135 by the quantity entered in sales entry screen D3. Accounts receivable account is the account title for accounts receivable. Here, the sales number is an automatically assigned number.

[0056] In accounting process S3, when various information is entered into the sales input screen D3, the control unit 102 generates sales header data 133, sales detail data 134, and generated journal entry data 136 based on the information entered into the sales input screen D3 and the various masters shown in Figure 2, and updates the monthly inventory data 135.

[0057] The sales header data 133 shown in Figure 15 is header data related to sales. The sales header data 133 includes the sales number, sales category, sales date, department, and customer, and these items are associated with each other. These items are the same as those in the sales input screen D3 shown in Figure 14 and the various master data shown in Figure 2.

[0058] The sales detail data 134 shown in Figure 16 is data relating to the details of a sales transaction. The sales detail data 134 includes the following items: sales number, line number, accounts receivable, warehouse, product, inventory code, quantity, sales amount, cost of goods sold, and gross profit amount, and these items are associated with each other. The items sales number, line number, accounts receivable, warehouse, product, inventory code, quantity, sales amount, and cost of goods sold are the same as the items in the sales input screen D3 shown in Figure 14 and the various masters shown in Figure 2. The gross profit amount is the sales amount minus the cost of goods sold.

[0059] The monthly inventory data 135 shown in Figure 17 is updated based on the sales details data 134. When goods are shipped, the control unit 102 updates the current month's shipment quantity in the monthly inventory data 135 to the same value as the quantity in the sales details data 134, for the inventory code corresponding to the sales details data 134. The control unit 102 also updates the current month's shipment amount in the monthly inventory data 135 to the same value as the cost of goods sold amount in the sales details data 134.

[0060] The journal entry data 136 shown in Figure 18 represents the journal entry related to sales generated at the time of sale. In the journal entry data 136 shown in Figure 18, the row number is the row number of the sales detail data 134. The debit account is the accounts receivable account in the sales detail data 134. The debit amount is the sales amount in the sales detail data 134. The credit account is the credit account in the sales category master 124. The credit amount is the sales amount in the sales detail data 134.

[0061] The journal entry data 136 shown in Figure 19 represents the journal entry related to the cost of goods sold generated at the time of sale. In the journal entry data 136 shown in Figure 19, the row number is the row number of the sales detail data 134. The debit account is the debit account in the sales category master 124. The debit amount is the cost of goods sold amount in the sales detail data 134. The credit account is the account in the product master 121. The credit amount is the cost of goods sold amount in the sales detail data 134.

[0062] Next, in the accounting process flow, the monthly closing process S4 is executed at the end of the month. The monthly closing process S4 will be explained with reference to Figures 20 and 21. Figure 20 is a diagram showing an example of monthly inventory data at the time of closing. Figure 21 is a diagram showing an example of journal entries generated at the time of closing.

[0063] In the monthly closing process S4, the control unit 102 updates the monthly inventory data 135 and generates journal entry data 136 based on the updated monthly inventory data 135 and the various masters shown in Figure 2.

[0064] In the monthly inventory data 135 shown in Figure 20, the control unit 102 updates the end-of-month quantity, end-of-month amount, and cost variance of the monthly inventory data 135 based on the following formulas: "End-of-month quantity = Previous month's quantity + Current month's incoming quantity - Current month's outgoing quantity", "End-of-month amount = End-of-month quantity × Valuation unit price", and "Cost variance = (Previous month's amount + Current month's incoming amount - Current month's outgoing amount) - End-of-month amount". Furthermore, in the monthly closing process S4, the control unit 102 creates the monthly inventory data 135 for the following month "2412", and updates the end-of-month quantity and end-of-month amount of the current month's monthly inventory data 135 by inputting the values ​​of the end-of-month quantity and end-of-month amount of the current month's monthly inventory data 135 "2411".

[0065] The journal entry data 136 shown in Figure 21 is a journal entry generated based on the monthly inventory data 135 updated in the monthly closing process S4. This journal entry is used to record the difference in cost when the price of a product is not divisible by the quantity (e.g., 3 units for 1000 yen). In the journal entry data 136 shown in Figure 13, the row number is an automatically assigned row number. The debit account is the cost of goods sold account. The debit amount is the cost difference from the monthly inventory data 135. The credit account is the account from the product master 121. The credit amount is the cost difference from the monthly inventory data 135.

[0066] Thus, if there is inventory of goods, the control unit 102 of the accounting processing device 100 generates various data 129 to 136 based on the information entered in the various masters 121 to 128 and the various input screens D1 to D3, thereby obtaining the above-mentioned journal entries.

[0067] Next, with reference to Figures 22 to 26, we will explain the case when there is no inventory of goods. Figure 22 is a diagram showing an example of the adjustment input screen. Figure 23 is a diagram showing an example of adjustment header data. Figure 24 is a diagram showing an example of adjustment detail data. Figure 25 is a diagram showing an example of monthly inventory data at the time of adjustment. Figure 26 is a diagram showing an example of journal entries generated at the time of adjustment. In the case when there is no inventory of goods, the accounting process flow is as follows: accounting process S11 related to the purchase of goods, accounting process S12 related to the shipment of goods, monthly closing process S4, accounting process S13 related to adjustment expenses, and monthly closing process S14 are performed in order.

[0068] The accounting treatment S11 for the purchase of goods, S12 for the shipment of goods, and S4 for the monthly closing are the same as those described above for the accounting treatment S1 for the purchase of goods, S3 for the shipment of goods, and S4 for the monthly closing, so their explanation is omitted.

[0069] In accounting process S13 related to adjustment expenses, the adjustment input screen D2 is displayed on the display unit 114, and the information related to adjustment expenses shown in Figure 22 is entered on this adjustment input screen D2. Note that the adjustment input screen D2 shown in Figure 22 is the same as the adjustment input screen D2 shown in Figure 9, but the information entered is different.

[0070] In accounting process S13, when various information is entered into the adjustment input screen D2, the control unit 102 generates adjustment header data 131, adjustment detail data 132, and generated journal entry data 136 based on the information entered into the adjustment input screen D2 in Figure 22 and the various masters shown in Figure 2, and updates the monthly inventory data 135. Note that the adjustment header data 131 shown in Figure 23 and the adjustment detail data 132 shown in Figure 24 are generated in the same way as the adjustment header data 131 shown in Figure 10 and the adjustment detail data 132 shown in Figure 11, so their explanation is omitted.

[0071] The monthly inventory data 135 shown in Figure 25 is updated based on the adjustment details data 132. If there is no inventory of a product and the monthly closing process S4 has been executed, the control unit 102 records the adjustment amount in the current month's goods receipt amount for the inventory code corresponding to the adjustment details data 132 and the monthly inventory data 135, and does not update the product's valuation unit price. For example, if the adjustment amount for inventory code "L0002" is "-300", the current month's goods receipt amount will be "-300 yen". The valuation unit price will remain "100 yen". The adjustment cost incurred when there is no inventory of a product is recorded as the cost difference of the product in the monthly closing process S14.

[0072] The journal entry data 136 shown in Figure 26 is generated in the same way as the journal entry data 136 shown in Figure 13, so its explanation is omitted.

[0073] Next, in the accounting process flow, the monthly closing process S14 is executed at the end of the month. The monthly closing process S14 will be explained with reference to Figures 27 and 28. Figure 27 is a diagram showing an example of monthly inventory data at the time of closing. Figure 28 is a diagram showing an example of journal entries generated at the time of closing.

[0074] In the monthly closing process S14, similar to the monthly closing process S4, the control unit 102 updates the monthly inventory data 135 and generates journal entry data 136 based on the updated monthly inventory data 135 and the various masters shown in Figure 2.

[0075] In the monthly inventory data 135 shown in Figure 27, the control unit 102 updates the end-of-month quantity, end-of-month amount, and cost variance of the monthly inventory data 135. At this time, the control unit 102 records the current month's incoming amount of "-300 yen" for inventory code "L0002" in the year and month "2412" as a cost variance of "-300 yen". Furthermore, in the monthly closing process S14, the control unit 102 creates the monthly inventory data 135 for the following month "2501", and updates the end-of-month quantity and end-of-month amount of the current month's monthly inventory data 135 for the following month by inputting the values ​​of the end-of-month quantity and end-of-month amount of the current month's monthly inventory data 135 for "2412".

[0076] The journal entry data 136 shown in Figure 28 is a journal entry for recording adjustment costs as a cost variance. In the journal entry data 136 shown in Figure 13, the row number is an automatically assigned row number. The debit account is the account for cost of goods sold. The debit amount is the cost variance from the monthly inventory data 135. The credit account is the account from the product master 121. The credit amount is the cost variance from the monthly inventory data 135.

[0077] Thus, if there is no stock of the product, the control unit 102 of the accounting processing device 100 generates various data 129 to 136 based on the information entered in the various masters 121 to 128 and the various input screens D1 to D3, thereby obtaining the above-mentioned journal entry.

[0078] Next, with reference to Figure 29, we will explain the reports at the transaction level for each product. Figure 29 is a diagram showing an example of a report output by accounting processing. The report shown in Figure 29 is compiled based on purchase header data 129, purchase detail data 130, adjustment header data 131, adjustment detail data 132, sales header data 133, and sales detail data 134, which are associated with the product and inventory codes.

[0079] The report includes the following fields: product, inventory code, category, invoice number, date, and amount. The product and inventory code are the same fields as in purchase details data 130, adjustment details data 132, and sales details data 134. The category includes the purchase category in purchase details data 130, the adjustment category in adjustment details data 132, the sales category in sales details data 134, and gross profit. The date includes the purchase date in purchase header data 129, the adjustment date in adjustment header data 131, and the sales date in sales header data 133. The invoice number includes the purchase number in purchase details data 130, the adjustment number in adjustment details data 132, and the sales number in sales details data 134. The amount includes the purchase amount in purchase details data 130, the adjustment amount in adjustment details data 132, the sales amount in sales details data 134, and the gross profit amount. Gross profit is calculated using the formula: Gross Profit = Sales Revenue - Cost of Goods Sold - Adjustment Amount.

[0080] As described above, this embodiment allows for the generation of accounting entry data 136 (accrual entry), so even if adjustment costs are incurred during the transaction of goods being imported or exported, appropriate accounting processing can be automatically and efficiently performed.

[0081] Furthermore, according to this embodiment, since the adjustment accounts include accounts for insurance benefits (insurance claims), exchange rate fluctuations (exchange rate losses), and miscellaneous expenses (transportation costs), it is possible to handle various adjustment costs that arise when trading goods that are imported or exported.

[0082] Furthermore, according to this embodiment, if the adjustment fee is incurred before the closing process (monthly closing process S4) is executed, the adjustment fee can be added to the amount of goods received, and the unit price of the goods can be updated.

[0083] Furthermore, according to this embodiment, if the adjustment cost is incurred after the closing process (monthly closing process S4) and there is no inventory of goods, the adjustment cost can be recorded in the goods receipt amount, and in the next closing process (monthly closing process S14), the adjustment cost can be recorded as the cost difference of the goods.

[0084] Furthermore, according to this embodiment, by recording the cost difference in the journal entries generated during the closing process (monthly closing process S4, S14), the amounts of fractional goods can be recorded in the journal entries.

[0085] [3. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving operational efficiency and promoting appropriate management decisions by companies, thereby contributing to SDGs Goals 8 and 9.

[0086] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and digital processes, thereby contributing to SDGs Goals 12, 13, and 15.

[0087] Furthermore, this embodiment can contribute to strengthening control and governance, thereby enabling contributions to SDG Goal 16.

[0088] [4. Other Embodiments] In addition to the embodiments described above, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims.

[0089] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically by known methods.

[0090] Furthermore, the processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions for each process, screen examples, and database configuration shown in this specification and in the drawings may be changed at will unless otherwise specified.

[0091] Furthermore, with respect to the accounting processing device 100, each component shown in the illustration is a functional concept and does not necessarily need to be physically configured as shown.

[0092] For example, the processing functions of the accounting processing device 100, particularly those performed in the control unit, may be implemented in whole or in part by a CPU and a program interpreted and executed by the CPU, or they may be implemented as wired logic hardware. The program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for the information processing device to execute the processing described in this embodiment, and is mechanically read by the accounting processing device 100 as needed. That is, a storage unit such as ROM or HDD (Hard Disk Drive) stores a computer program that works in cooperation with the OS to give instructions to the CPU and perform various processing tasks. This computer program is executed by being loaded into RAM and works in cooperation with the CPU to constitute the control unit.

[0093] Furthermore, this computer program may be stored on an application program server connected to the accounting processing device 100 via any network, and it is possible to download all or part of it as needed.

[0094] Furthermore, the program for executing the processing described in this embodiment may be stored on a non-temporary computer-readable recording medium, or it may be configured as a program product. Here, "recording medium" includes any "portable physical medium" such as memory cards, USB (Universal Serial Bus) memory, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (Registered Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROMs (Compact Disk Read Only Memory), MOs (Magneto-Optical disks), DVDs (Digital Versatile Disks), and Blu-ray (Registered Trademark) Discs.

[0095] Furthermore, "program" refers to a data processing method described in any language or writing method, regardless of its format, such as source code or binary code. Note that "program" is not necessarily limited to a single, monolithic structure; it also includes distributed structures consisting of multiple modules or libraries, and those that work in cooperation with other programs, such as an operating system, to achieve their functions. Regarding the specific configuration and reading procedures for reading the recording medium in each device shown in the embodiments, as well as the installation procedures after reading, well-known configurations and procedures can be used.

[0096] The various databases stored in the memory unit are storage means such as RAM, ROM, other memory devices, hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and website provision.

[0097] Furthermore, the accounting processing device 100 may be configured as a known personal computer or workstation or other information processing device, or as an information processing device to which any peripheral devices are connected. Alternatively, the accounting processing device 100 may be implemented by installing software (including programs or data, etc.) on the device that enables the processing described in this embodiment.

[0098] Furthermore, the specific forms of distribution and integration of the devices are not limited to those shown in the figures, and all or part of them can be configured by functionally or physically distributing and integrating them in any unit according to various additions or functional loads. In other words, the embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively. [Industrial applicability]

[0099] This invention is useful for trading companies and import / export businesses. [Explanation of Symbols]

[0100] 100 Accounting Processing Units 102 Control Unit 104 Communication Interface Section 106 Storage section 108 Input / Output Interface Section 112 Input device 114 Output device (display section) 121 Product Master 122 Purchase Classification Master 123 Adjustment Classification Master 124 Sales Category Master 125 Department Master 126 Warehouse Master 127 Supplier Master 128 Customer Master 129 Purchase Header Data 130 Purchase Details Data 131 Adjustment Header Data 132 Adjustment Details Data 133 Sales Header Data 134 Sales Details Data 135 Monthly Inventory Data 136 Generated Journal Entry Data 200 servers 300 Networks

Claims

1. An accounting processing device equipped with a control unit that performs accounting processing related to adjustment accounts, which are account titles for adjustment expenses incurred at the time of trading of goods being imported and exported, It is possible to access the adjustment header data, which is the header data for the adjustment account, the adjustment detail data, which is the data for the details of the adjustment account, and the inventory data, which is the data for the inventory of the product. The adjustment header data includes information such as an adjustment number that identifies the adjustment expense incurred and an adjustment category that identifies the type of adjustment item. The adjustment details data includes information such as the adjustment number, the inventory code that identifies the inventory in the trading unit of the product, and the amount of the adjustment fee. The aforementioned inventory data includes information such as the inventory code and the received amount, which is the value of the inventory of the said product. The control unit, When the adjustment header data and adjustment detail data for the transaction unit of the said product are obtained, the amount of the adjustment expense from the adjustment detail data is added to the amount of the goods received in the inventory data to update the inventory data, and a journal entry is generated based on the adjustment detail data. The aforementioned journal entry includes the items of debit account, debit amount, credit account, and credit amount, The control unit, An accounting processing device that, in the aforementioned journal entry, inputs the information of the goods corresponding to the adjustment expense into the debit account, records the amount of the adjustment expense in the debit amount, inputs the adjustment account into the credit account, and records the amount of the adjustment expense in the credit amount.

2. The accounting processing apparatus according to claim 1, wherein the adjustment account includes at least one of the following: an account for insurance benefits to be claimed against the goods; an account for the amount of change in the cost of the goods due to fluctuations in exchange rates; and an account for the amount of miscellaneous expenses incurred at the time of the transaction of the goods.

3. The aforementioned inventory data further includes the valuation unit price of the inventory item and the cost difference of the item that occurred after the item was received into storage. The control unit, We are performing the closing process for the transactions of the aforementioned products. If the aforementioned adjustment fee is incurred before the closing process is executed, the accounting processing device according to claim 1 updates the inventory data by adding the aforementioned adjustment fee to the aforementioned amount of goods received, and updates the aforementioned unit price of goods based on the aforementioned amount of goods received after the addition.

4. The aforementioned inventory data further includes the valuation unit price of the inventory item and the cost difference of the item that occurred after the item was received into storage. The control unit, We are performing the closing process for the transactions of the aforementioned products. If the aforementioned adjustment fee is incurred after the closing process has been executed and there is no inventory of the aforementioned product, when updating the inventory data, the aforementioned adjustment fee will be included in the amount of goods received, and the aforementioned valuation unit price of the aforementioned product will not be updated. The accounting processing device according to claim 1, wherein the adjustment fee is recorded as the cost difference of the product in the next closing process.

5. The aforementioned inventory data further includes the valuation unit price of the inventory item and the cost difference of the item that occurred after the item was received into storage. The control unit, We are performing the closing process for the transactions of the aforementioned products. In the closing process described above, the cost difference of the product is calculated, and the journal entry for the accrual based on the cost difference is generated. The accounting processing apparatus according to claim 1, wherein in the journal entry for the occurrence of the goods, the cost of goods sold per transaction unit of the goods is entered in the debit account, the amount of the cost difference is recorded in the debit amount, the information of the goods corresponding to the cost difference is entered in the credit account, and the amount of the cost difference is recorded in the credit amount.

6. An accounting method for performing accounting treatment related to adjustment accounts, which are account titles for adjustment expenses incurred at the time of trading of goods being imported and exported, The following are used: adjustment header data, which is header data relating to the adjustment account; adjustment detail data, which is data relating to the details of the adjustment account; and inventory data, which is data relating to the inventory of the product. The adjustment header data includes information such as an adjustment number that identifies the adjustment expense incurred and an adjustment category that identifies the type of adjustment item. The adjustment details data includes information such as the adjustment number, the inventory code that identifies the inventory in the trading unit of the product, and the amount of the adjustment fee. The aforementioned inventory data includes information such as the inventory code and the received amount, which is the value of the inventory of the said product. When the adjustment header data and adjustment detail data for the transaction unit of the said product are obtained, the amount of the adjustment expense from the adjustment detail data is added to the amount of the goods received in the inventory data to update the inventory data, and a journal entry is generated based on the adjustment detail data. The aforementioned journal entry includes the items of debit account, debit amount, credit account, and credit amount, An accounting processing method in which an accounting processing device equipped with a control unit performs the following actions in the aforementioned journal entry: inputting information of the goods corresponding to the adjustment expense into the debit account, recording the amount of the adjustment expense in the debit amount, inputting the adjustment account into the credit account, and recording the amount of the adjustment expense in the credit amount.

7. An accounting processing program for causing an accounting processing device equipped with a control unit to execute an accounting processing method for performing accounting processing related to adjustment accounts, which are account titles for adjustment expenses incurred at the time of trading of goods being imported and exported, The following are used: adjustment header data, which is header data relating to the adjustment account; adjustment detail data, which is data relating to the details of the adjustment account; and inventory data, which is data relating to the inventory of the product. The adjustment header data includes information such as an adjustment number that identifies the adjustment expense incurred and an adjustment category that identifies the type of adjustment item. The adjustment details data includes information such as the adjustment number, the inventory code that identifies the inventory in the trading unit of the product, and the amount of the adjustment fee. The aforementioned inventory data includes information such as the inventory code and the received amount, which is the value of the inventory of the said product. When the adjustment header data and adjustment detail data for the transaction unit of the said product are obtained, the amount of the adjustment expense from the adjustment detail data is added to the amount of the goods received in the inventory data to update the inventory data, and a journal entry is generated based on the adjustment detail data. The aforementioned journal entry includes the items of debit account, debit amount, credit account, and credit amount, An accounting processing program that causes the accounting processing device to perform the following actions in the aforementioned journal entry: input the information of the goods corresponding to the adjustment expense into the debit account, record the amount of the adjustment expense in the debit amount, input the adjustment account into the credit account, and record the amount of the adjustment expense in the credit amount.

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