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

Abstract

To provide an accounting processing apparatus, an accounting processing method, and an accounting processing program which reduce burdens on work by making it possible to set proportion of joint corporation owners of a joint business owner of a joint business for every item, so as to make accounting management of the joint business efficient.SOLUTION: An accounting processing apparatus according to the present invention, regarding a target project, generates payment request data including an own company holding amount and advance money of other joint owners with respect to items of target payment destination in accordance with a master with registration of joint owners including the own company and a joint owner proportion and proportion of the joint owners of a joint owner for each item of the master upon payment request input. The apparatus has payment processing means for generating, in accordance with the joint owner proportion of the joint owner for each item of the master, advance money data including holding amounts obtained by dividing the advance money of other joint owners in the payment request data for each of other joint owners.SELECTED DRAWING: Figure 1

Description

[Technical field]

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

[0002] For example, in the real estate development industry, joint ventures (JVs) with joint investments are common. In joint ventures, the joint venturer ratio could only be set on a project-by-project basis, so projects that require management with multiple joint venturer ratios must be managed separately, which creates a large workload for accounting management. Conventionally, there is an accounting management system for JVs, for example, as described in Patent Document 1. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2017-174419 A Summary of the Invention [Problem to be solved by the invention]

[0004] However, the above-mentioned Patent Document 1 is silent about setting the joint business owner ratio for each expense item in a joint venture.

[0005] The present invention has been made in consideration of the above, and aims to provide an accounting processing device, accounting processing device, and accounting processing program that enable the joint business owner ratio of joint business owners in a joint business to be set for each expense item, thereby making it possible to streamline accounting management of the joint business and reducing the workload. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the objective, the present invention provides an accounting processing device equipped with a control unit for managing the accounting of a joint venture, wherein the control unit is configured to be able to access a master in which joint business partners, including the company itself, (joint business partner codes and / or joint business partner names) and their joint business partner ratios are registered for each expense item for a target project, and when a payment request is input, the accounting processing device is equipped with a payment processing means for creating payment request data including the company's share amount and the advance amount of other joint business partners for the expense item of the target payee (payee code and / or payee name) in accordance with the joint business partner ratio for each expense item in the master, and for creating advance payment data including the share amount apportioned for each other joint business partner of the advance amount of other joint business partners in the payment request data in accordance with the joint business partner ratio for each expense item in the master.

[0007] According to another aspect of the present invention, the items of expenses may include land development costs and construction costs.

[0008] In addition, according to one embodiment of the present invention, the control unit may further include a first journal entry creation means for creating a payment journal entry based on the payment request data and for creating an advance journal entry based on the advance payment data.

[0009] In addition, according to one aspect of the present invention, the control unit may further be provided with a deposit processing means for creating deposit data including the company's share amount and the deposit amounts of other joint business owners for the expense item of the target deposit destination (deposit destination code and / or deposit destination name) in accordance with the joint business owner ratio of the joint business owner for each expense item in the master when inputting deposit approval, and for creating deposit data including the share amounts apportioned to each other joint business owner for the deposit amounts of the other joint business owners in the deposit data in accordance with the joint business owner ratio of the joint business owner for each expense item in the master.

[0010] According to another aspect of the present invention, the expenses may include a deposit and a balance.

[0011] In addition, according to one embodiment of the present invention, the control unit may further include a second journal entry creation means for creating a deposit journal entry based on the deposit data and for creating a deposit journal entry based on the deposit data.

[0012] According to another aspect of the present invention, the joint venture may include real estate development.

[0013] In addition, in order to solve the above-mentioned problems and achieve the objective, the present invention provides an accounting processing method executed by an information processing device equipped with a control unit, wherein the control unit is configured to be able to access a master in which joint business partners, including the company itself, and their joint business partner ratios are registered for each expense item for a target project, and the control unit is characterized in that when a payment request is input, payment request data including the company's share amount and the advance amount of other joint business partners for the target payee's expense item are created in accordance with the joint business partner ratios of the joint business partners for each expense item in the master, and the control unit further includes a payment processing step of creating advance payment data including the share amount apportioned for each other joint business partner of the advance amount of other joint business partners in the payment request data in accordance with the joint business partner ratios of the joint business partners for each expense item in the master.

[0014] In addition, in order to solve the above-mentioned problems and achieve the object, the present invention provides an accounting processing program to be executed by an information processing device equipped with a control unit, wherein the control unit is configured to access a master in which joint business partners, including the company itself, and their joint business partner ratios are registered for each expense item for a target project, and the control unit is characterized in that, when a payment request is input, the control unit executes a payment processing step of creating payment request data including the company's share amount and the advance amount of other joint business partners for the expense item of the target payee in accordance with the joint business partner ratios of the joint business partners for each expense item in the master, and creating advance payment data including the share amount apportioned for each other joint business partner for the advance amount of other joint business partners in the payment request data in accordance with the joint business partner ratios of the joint business partners for each expense item in the master. Effect of the Invention

[0015] According to the present invention, it is possible to set the joint business owner ratio for each expense item of a joint business, thereby making it possible to streamline accounting management of the joint business and reduce the workload. [Brief description of the drawings]

[0016] [Figure 1] FIG. 1 is a block diagram showing an example of the configuration of a accounting processing device according to the present embodiment. [Diagram 2] FIG. 2 is a diagram showing an example of the structures and relations of the project master, payment request data, advance payment data, deposit data, and deposit data stored in the data file 106b. [Diagram 3] FIG. 3 is a diagram illustrating the overall flow of payment processing by the control unit of the accounting processing device according to the present embodiment. [Figure 4] FIG. 4 is a diagram for explaining a specific example of payment processing by the control unit of the accounting processing device according to the present embodiment. [Diagram 5] FIG. 5 is a diagram for explaining a specific example of payment processing by the control unit of the accounting processing device according to the present embodiment. [Figure 6] FIG. 6 is a diagram for explaining a specific example of payment processing by the control unit of the accounting processing device according to the present embodiment. [Figure 7] FIG. 7 is a diagram for explaining a specific example of payment processing by the control unit of the accounting processing device according to the present embodiment. [Figure 8] FIG. 8 is a diagram for explaining a specific example of payment processing by the control unit of the accounting processing device according to the present embodiment. [Figure 9] FIG. 9 is a diagram for explaining a specific example of payment processing by the control unit of the accounting processing device according to the present embodiment. [Figure 10] FIG. 10 is a diagram for explaining a specific example of payment processing by the control unit of the accounting processing device according to the present embodiment. [Figure 11] FIG. 11 is a diagram illustrating the overall flow of a deposit process by the control unit of the accounting processing device according to the present embodiment. [Figure 12] FIG. 12 is a diagram for explaining a specific example of a deposit process by the control unit of the accounting processing device according to the present embodiment. [Figure 13] FIG. 13 is a diagram for explaining a specific example of a deposit process by the control unit of the accounting processing device according to the present embodiment. [Figure 14] FIG. 14 is a diagram for explaining a specific example of a deposit process by the control unit of the accounting processing device according to the present embodiment. [Figure 15] FIG. 15 is a diagram for explaining a specific example of a deposit process by the control unit of the accounting processing device according to the present embodiment. [Figure 16] FIG. 16 is a diagram for explaining a specific example of a deposit process by the control unit of the accounting processing device according to the present embodiment. [Figure 17] FIG. 17 is a diagram for explaining a specific example of a deposit process by the control unit of the accounting processing device according to the present embodiment. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0017] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment of the present invention will be described in detail with reference to the drawings. However, the present invention is not limited to the embodiment.

[0018] [1. Overview] For example, joint ventures (JVs) with joint investments are common in the real estate development industry. A recent trend in the developer industry is the increasing number of joint ventures for large-scale projects and risk hedging. As a result, the business structure is becoming more complex, and there are more and more cases where it is necessary to deal with various joint venture ratio agreements.

[0019] In many cases, the joint venture partner ratio (investment ratio) is simply determined for each investor, but there are also many cases where the ratio is set in detail for each expenditure, such as giving a larger share of the land to the landowner and a larger share of the building to the development company.

[0020] However, previously, the joint venture ratio could only be set on a project-by-project basis, so for projects that required management using multiple joint venture ratios, it was necessary to separate the projects and process the calculations manually.

[0021] Therefore, in this embodiment, the joint business owner ratio of joint business owners in a JV project can be set for each expense classification, and payment and deposit data for the company's share and advance payments are automatically calculated, and advance payments and deposits are automatically recorded based on this, thereby streamlining the accounting management of JV projects and reducing the workload.

[0022] [2. Configuration] An example of the configuration of an accounting processing device according to this embodiment will be described with reference to Fig. 1. Fig. 1 is a block diagram showing an example of the configuration of an information processing device. The accounting processing device according to this embodiment can be suitably used, for example, by a lead manager company in a joint venture (JV) for real estate development.

[0023] The accounting processing device 100 is a commercially available desktop personal computer. The accounting processing device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable information processing device such as a commercially available notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer.

[0024] The accounting processing device 100 comprises a control unit 102, a communication interface unit 104, a memory unit 106, and an input / output interface unit 108. Each unit of the accounting processing device 100 is communicatively connected via any communication path.

[0025] The communication interface unit 104 communicatively connects the accounting processing device 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. Here, the network 300 has a function of connecting the accounting processing device 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).

[0026] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to realize a pointing device function. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

[0027] The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 records computer programs for cooperating with an OS (Operating System) to give instructions to a CPU (Central Processing Unit) to perform various processes. 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 as the storage unit 106. The storage unit 106 includes a project master 106a and a data file 106b. FIG. 2 is a diagram showing an example of the structures and relationships of the payment request data, advance payment data, deposit data, and deposit data stored in the project master 106a and the data file 106b.

[0028] The project master 106a is a master for setting the joint business owner ratio (also called "joint business ratio" or "investment ratio") for each expense item. The project master 106a can be configured with a table or the like that associates and registers the project code, project branch number, expense item code, expense item name, line number, joint business owner code, joint business owner name, and joint business owner ratio, as shown in Fig. 2, for example.

[0029] The payment request data may include, for example, as shown in Figure 2, project code, project branch number, payee code, payee name, payment request number, payment line number, expense item code, expense item name, amount exclusive of tax, consumption tax amount, company's share amount including tax, company's share amount exclusive of tax, company's share consumption tax amount, JV advance payment amount including tax, JV advance payment amount exclusive of tax, and JV advance payment consumption tax amount.

[0030] The advance payment data may include, for example, as shown in Figure 2, project code, project branch number, payment request number, payment line number, joint business owner code, joint business owner name, joint business owner ratio, total amount including tax, total amount excluding tax, total amount of consumption tax, share of amount including tax, share of amount excluding tax, and share of consumption tax.

[0031] The deposit data may include, for example, as shown in Figure 2, project code, project branch number, deposit recipient code, deposit recipient name, deposit number, deposit line number, expense item code, expense item name, amount including tax, amount excluding tax, consumption tax amount, company's share amount including tax, company's share amount excluding tax, company's share consumption tax amount, JV deposit amount including tax, JV deposit amount excluding tax, and JV deposit consumption tax amount.

[0032] The deposit data includes, for example, the project code, project branch number, as shown in Figure 2. It may include deposit number, deposit line number, joint employer code, joint employer name, joint employer ratio, total amount including tax, total amount excluding tax, total consumption tax amount, share of amount including tax, share of amount excluding tax, and share of consumption tax amount.

[0033] The control unit 102 is a CPU or the like that provides overall control of the accounting processing device 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 types of information processing based on these stored programs.

[0034] The control unit 102 is configured to be able to access the project master 106a and the data file 106b stored in the storage unit 106. Note that these master files may be provided in other locations (e.g., the server 200) as long as they are accessible by the control unit 102.

[0035] The control unit 102, in terms of functional concept, comprises a master maintenance unit 102a, a payment processing unit 102b, a deposit processing unit 102c, a journal entry creation unit (first journal entry creation means, second journal entry creation means) 102d, and a screen display control unit 102e.

[0036] The master maintenance unit 102a is for setting data by editing the project master 106a, such as by inputting, adding, changing, deleting, etc., data in response to, for example, an operator's operation on a master maintenance screen displayed on a monitor 114.

[0037] When inputting a payment request, the payment processing unit 102b creates payment request data including the company's share amount and the advance amount of other joint business owners for the target payee's expense item in accordance with the joint business owner ratio of the joint business owner for each expense item in the project master 106a, and registers this in the data file 106b. The payment processing unit 102b also creates advance payment data including the share amount pro rataly divided for each other joint business owner for the advance amount of the payment request data in accordance with the joint business owner ratio of the joint business owner for each expense item in the project master 106a, and registers this in the data file 106b. Expense items may include land development costs and construction costs.

[0038] When inputting a deposit approval, the deposit processing unit 102c creates deposit data including the company's share amount and the deposit amount of other joint business owners for the target deposit destination expense item in accordance with the joint business owner ratio of the joint business owner for each expense item in the project master 106a, and registers this in the data file 106b. The deposit processing unit 102c also creates deposit data including the share amount pro rata for each other joint business owner for the deposit amount of other joint business owners in the deposit data in accordance with the joint business owner ratio of the joint business owner for each expense item in the project master 106a, and registers this in the data file 106b. Expense items may include a deposit and a balance.

[0039] The journal entry creating unit 102d may create a payment journal entry based on the payment request data and register it in the data file 106b. The journal entry creating unit 102d may also create an advance journal entry based on the advance payment data and register it in the data file 106b.

[0040] The journal entry creating unit 102d may create a deposit journal entry based on the deposit data and register it in the data file. The journal entry creating unit 102d may create a deposit journal entry based on the deposit data and register it in the data file 106b.

[0041] The screen display control unit 102e controls, for example, the display of various screens (for example, a master maintenance screen, a payment request input screen, a room-by-room payment approval input screen, etc.) displayed on the monitor 114 and the acceptance of inputs therefor.

[0042] [3. Specific Examples] 1 to 17, a specific example of the processing performed by the control unit 102 of the accounting processing device 100 according to the present embodiment will be described.

[0043] (3-1. Payment Processing) 3 is a diagram showing a flow for explaining the overall flow of payment processing by the control unit 102 of the accounting processing device 100 according to the present embodiment. The overall processing flow of payment processing by the control unit 102 of the accounting processing device 100 according to the present embodiment will be described with reference to FIG.

[0044] 3, the master maintenance unit 102a executes a project registration process (step S11). Specifically, in the project registration process, the master maintenance unit 102a sets data in the project master 106a in response to, for example, an operator's operation on the master maintenance screen displayed on the monitor 114. In the project master 106a, a joint business owner ratio for each expense item is set. The expense items may include land development costs and construction costs.

[0045] The payment processing unit 102b executes the payment request input process (step S12). Specifically, in the payment request input process, the payment processing unit 102b first creates payment request data including the company's share amount and the advance amount of other joint business partners for the target payee's expense item in accordance with the joint business partner ratio for each expense item in the project master 106a when inputting the payment request, and registers the data in the data file 106b.

[0046] Next, in the payment request input process, the payment processing unit 102b creates advance payment data including the share amount pro rata allocated to each of the other joint business owners for the payment request data in accordance with the joint business owner ratio for each expense item in the project master 106a, and registers the data in the data file 106b.

[0047] The journal entry preparation unit 102d executes the journal entry linked data creation process (step S13). Specifically, in the journal entry linked data creation process, the journal entry preparation unit 102d creates a payment journal entry based on the payment request data and registers it in the data file 106b. The payment journal entry may be real estate in progress / accounts payable.

[0048] In the journal entry linkage data creation process, the journal entry creation unit 102d may create an advance journal entry based on the advance payment data and register it in the data file 106b. The advance journal entry may be an advance item / real estate in progress.

[0049] Figures 4 to 10 are diagrams showing sample data for explaining a specific example of payment processing by the control unit 102 of the accounting processing device 100 according to the present embodiment. A specific example of payment processing by the control unit 102 of the accounting processing device 100 according to the present embodiment will be explained with reference to Figures 4 to 10.

[0050] (S11: Project registration process) 4 and 5 are diagrams for explaining the project registration process. The master maintenance unit 102a sets data for the project master 106a in response to, for example, an operator's operation on a master maintenance screen displayed on a monitor 114. In the project master 106a, a joint business owner ratio for each expense item is set. The expense items may include land development costs and construction costs.

[0051] Fig. 4 is a diagram showing an example of registration of the project master 106a. The joint business owner ratio of the land development cost and the construction cost is divided into expense item codes and registered. Fig. 5 is a diagram showing an example of a master maintenance screen for registering data in the project master 106a.

[0052] In the example of project master 106a shown in Figure 4, for project code "1000000001" and project branch number "0001," the first line has item code "10001," item name "land development costs," line number "1," joint business owner name "our company," and joint business owner ratio "70," the second line has item code "10001," item name "land development costs," line number "2," joint business owner code "T000000001," joint business owner name "Joint Business Owner A," and joint business owner ratio "20," and the third line has item code "10001," item name "land development costs," line number "3," joint business owner code "T000000002," joint business owner name "Joint Business Owner B," and joint business owner ratio "10."

[0053] In addition, the fourth line has the expense code "20001", the expense name "Construction costs", line number "1", joint business owner name "our company", and joint business owner ratio "50". The fifth line has the expense code "20001", the expense name "Construction costs", line number "2", joint business owner code "T000000001", joint business owner name "Joint business owner A", and joint business owner ratio "30". The fifth line has the expense code "20001", the expense name "Construction costs", line number "3", joint business owner code "T000000002", joint business owner name "Joint business owner B", and joint business owner ratio "20".

[0054] (S12: Payment request input processing) 6 and 7 are diagrams for explaining the payment request input process. When inputting a payment request, the payment processing unit 102b creates payment request data including the company's share amount and the advance amount of other joint business partners for the target payee's expense item in accordance with the joint business partner ratio of the joint business partner for each expense item in the project master 106a in response to, for example, an operator's operation on the payment request input screen displayed on the monitor 114, and registers the data in the data file 106b. Specifically, when an amount including tax is input on the payment request input screen, the joint business partner ratio is obtained from the project master 106a using the project code, project branch number, and expense item code as keys, and the amount including tax is multiplied by the joint business partner ratio to automatically calculate the company's share amount and the advance amount of other joint business partners.

[0055] Fig. 6 is a diagram showing an example of payment request data. According to the joint business owner ratio of the joint business owner for each expense item in the project master 106a, data on the amount of the company's share and the advance payment of other joint business owners is created for each expense item of the payee. Fig. 7 is a diagram showing an example of the display of the payment request input screen.

[0056] In the example of payment request data shown in Figure 6, for the first line's payee code "S000000001," payee "XX Construction," payee request number "0001," line number "1," expense item code "10001," expense item name "Land development costs," and amount including tax "10,000,000," the joint business owner ratio for item "1000000001: Land development costs" in project master 106a is our company: 70%, other joint business owner: 30% (= joint business owner A: 20% + joint business owner B: 10%), so our company's share amount including tax is 10,000,000 x 70% = 7,000,000, and the JV advance amount including tax is 10,000,000 x 30% = 3,000,000.

[0057] For the second line's payee code "S000000002", payee "□□Construction", payee request number "0001", line number "2", expense item code "20001", expense item name "Construction costs", and amount including tax "22,000,000", the joint business owner ratio for expense item "1000000002: Construction costs" in project master 106a is our company: 50%, other joint business owner: 50% (= joint business owner A: 30% + joint business owner B: 20%), so our company's share amount including tax is 22,000,000 x 50% = 11,000,000 and the JV advance amount including tax is 22,000,000 x 50% = 11,000,000.

[0058] For the third line's payee code "S000000003", payee "△△Construction", payee request number "0001", line number "3", expense item code "20001", expense item name "Construction costs", and amount including tax "33,000,000", the joint business owner ratio for expense item "1000000002: Construction costs" in project master 106a is our company: 50%, other joint business owner: 50% (= joint business owner A: 30% + joint business owner B: 20%), so our company's share amount including tax is 33,000,000 x 50% = 16,500,000 and the JV advance amount including tax is 33,000,000 x 50% = 16,500,000.

[0059] Next, the payment processing unit 102b creates advance payment data including the share amount pro rata allocated to each of the other joint business partners for the advance payment amount of the payment request data in accordance with the joint business partner ratio for each expense item in the project master 106a, and registers the data in the data file 106b.

[0060] 8 is a diagram showing an example of advance payment data. According to the joint business owner ratio of the joint business owner for each expense item in the project master 106a, share amount data of each of the other joint business owners is created for each expense item of the payee.

[0061] Regarding the first and second lines of the advance payment data shown in Figure 8, for payee request number "0001", line number "1" (payee "XX Construction", expense item "Land development costs"), the amount including tax of the joint business owner "Joint Business Owner A" is 10,000,000 x 20% = 2,000,000, and the amount including tax of the joint business owner "Joint Business Owner B" is 10,000,000 x 10% = 1,000,000.

[0062] Regarding the 3rd and 4th lines, for payee request number "0001", line number "2" (payee "□□Construction", expense item "Construction Costs"), the amount including tax of the joint business owner "Joint Business Owner A" is 22,000,000 x 30% = 6,600,000, and the amount including tax of the joint business owner "Joint Business Owner B" is 22,000,000 x 20% = 4,400,000.

[0063] Regarding lines 5 and 6, for payee request number "0001", line number "3" (payee "△△Construction", expense item "Construction Costs"), the amount inclusive of tax for joint business owner "Joint Business Owner A" is 33,000,000 x 30% = 9,900,000, and the amount inclusive of tax for joint business owner "Joint Business Owner B" is 33,000,000 x 20% = 6,600,000.

[0064] (S13: Journal entry data creation process) 9 and 10 are diagrams for explaining the journal-linked data creation process. The journal creation unit 102d creates a payment journal entry based on the payment request data and registers it in the data file 106b. The payment journal entry may be "real estate in progress / accounts payable." The journal creation unit 102d creates an advance journal entry based on the advance data and registers it in the data file 106b. The advance journal entry may be "advance payment / real estate in progress."

[0065] Figure 9 is a diagram showing an example of a payment journal entry and an advance payment journal entry. A payment journal entry is created for each payee and expense item, with the debit item "real estate in progress" and the credit item "accounts payable" and the amount being the total payment amount, and the expense item / payee is specified by applying the details.

[0066] Advance entries are created for each payee, expense item, and joint venture, with the debit item being "Advance Payment" and the credit item being "Real Estate in Progress," and the amount being the equity amount. The expense item / payee is specified by applying the details.

[0067] FIG. 10 shows an example of an item master maintenance screen, and the above-mentioned "real estate in progress" item may be set in the "item occurring in the work in progress stage" of the expense master.

[0068] (3-2. Deposit Processing) Fig. 11 is a diagram showing a flow for explaining the overall flow of deposit processing by the control unit 102 of the accounting processing device 100 according to the present embodiment. The overall processing flow of deposit processing by the control unit 102 of the accounting processing device 100 according to the present embodiment will be described with reference to Fig. 11.

[0069] In Fig. 11, the master maintenance unit 102a executes a project registration process (step S21). Specifically, in the project registration process, the master maintenance unit 102a sets data in the project master 106a in response to, for example, an operator's operation on a master maintenance screen displayed on the monitor 114. In the project master 106a, a joint business owner ratio for each expense item is set. The expense items may include a deposit and a balance.

[0070] The deposit processing unit 102c executes the room-by-room deposit approval input process (step S22). Specifically, in the room-by-room deposit approval input process, the deposit processing unit 102c first creates deposit data including the company's share amount and the deposit amount of other joint business partners for the target deposit destination expense item in accordance with the joint business partner ratio for each expense item in the project master 106a when deposit approval input is performed, and registers the data in the data file 106b.

[0071] In the room-by-room deposit approval input process, the deposit processing unit 102c then creates deposit data including the share amount apportioned for each of the other joint business owners based on the deposit amounts of the other joint business owners in the deposit data in accordance with the joint business owner ratios for each expense item in the project master 106a, and registers this in the data file 106b.

[0072] The journal entry preparation unit 102d executes the journal entry linked data creation process (step S23). Specifically, in the journal entry linked data creation process, the journal entry preparation unit 102d creates a deposit journal entry based on the deposit data and registers it in the data file. The journal entry preparation unit 102d also creates a deposit journal entry based on the deposit data and registers it in the data file 106b.

[0073] 12 to 17 are diagrams showing sample data for explaining a specific example of deposit processing by the control unit 102 of the accounting processing device 100 according to the present embodiment. A specific example of deposit processing by the control unit 102 of the accounting processing device 100 according to the present embodiment will be explained with reference to Figs. 12 to 17.

[0074] (S21: Project registration process) Fig. 12 is a diagram for explaining the project registration process. The master maintenance unit 102a sets data for the project master 106a in response to, for example, an operator's operation on the master maintenance screen displayed on the monitor 114. In the project master 106a, the joint business owner ratio for each expense item is set. The expense items may include a deposit and a balance.

[0075] 12 is a diagram showing an example of registration of the project master 106a. The joint business owner ratio of the deposit and the remaining amount is registered by dividing it into expense item codes. In the example of project master 106a shown in Figure 12, for project code "1000000001" and project branch number "0001," the first line has expense item code "30001," expense name "deposit," line number "1," joint business owner name "our company," and joint business owner ratio "70," the second line has expense item code "30001," expense name "deposit," line number "2," joint business owner code "T000000001," joint business owner name "Joint Business Owner A," and joint business owner ratio "20," and the third line has expense item code "30001," expense name "deposit," line number "3," joint business owner code "T000000002," joint business owner name "Joint Business Owner B," and joint business owner ratio "10."

[0076] In addition, the fourth line has the expense item code "40001", expense name "Remaining", line number "1", joint employer name "Our company", and joint employer ratio "50". The fifth line has the expense item code "40001", expense name "Remaining", line number "2", joint employer code "T000000001", joint employer name "Joint employer A", and joint employer ratio "30". The sixth line has the expense item code "40001", expense name "Remaining", line number "3", joint employer code "T000000002", joint employer name "Joint employer B", and joint employer ratio "20".

[0077] (S22: Room-by-room payment approval input process) 13 and 14 are diagrams for explaining the room-specific deposit approval input process. The deposit processing unit 102c creates deposit data including the company's share amount and the deposit amount of other joint business owners for the target deposit destination expense item according to the joint business owner ratio of the joint business owner for each expense item in the project master 106a when deposit approval input is performed, for example, in response to an operation by an operator or the like on the room-specific deposit approval input screen displayed on the monitor 114, and registers the data in the data file 106b. Specifically, when the tax-inclusive amount is input on the room-specific deposit approval input screen, the joint business owner ratio is obtained from the project master 106a using the project code, project branch number, and expense item code as keys, and the tax-inclusive amount is multiplied by the joint business owner ratio to automatically calculate the company's share amount and the deposit amount of other joint business owners.

[0078] Fig. 13 is a diagram showing an example of deposit data. According to the joint business owner ratio of the joint business owner for each expense item in the project master 106a, data on the amount of each of the company's share and the deposits of other joint business owners is created for each expense item of the deposit destination. Fig. 14 is a diagram showing a display example of the room-by-room deposit approval input screen.

[0079] For the first line of the deposit data shown in Figure 14, with the deposit recipient code "K000000001", deposit recipient name "Yamada Taro", deposit No. "N0001", line number "1", expense item code "30001", expense item name "deposit", and tax-included amount "10,000,000", the joint business owner ratio for the expense item "deposit" in project master 106a is our company: 70%, other joint business owner: 30% (= joint business owner A: 20% + joint business owner B: 10%), so the company's share amount including tax is 10,000,000 x 70% = 7,000,000 and the JV deposit amount including tax is 10,000,000 x 30% = 3,000,000.

[0080] For the second line's payee code "K000000001", payee name "Yamada Taro", payee number "N0002", line number "1", expense item code "30001", expense item name "deposit", and amount including tax "20,000,000", the joint business owner ratio for expense item "30001: Deposit" in project master 106a is our company: 70%, other joint business owner: 30% (= joint business owner A: 20% + joint business owner B: 10%), so our company's share amount including tax is 20,000,000 x 70% = 14,000,000 and the JV advance amount including tax is 20,000,000 x 30% = 6,000,000.

[0081] For the third line's payee code "K000000002", payee name "Sato Hanako", deposit number "N0003", line number "1", expense item code "40001", expense item name "Remaining", and amount including tax "30,000,000", the joint business owner ratio for expense item "40001: Remaining" in project master 106a is our company: 50%, other joint business owner: 50% (= joint business owner A: 30% + joint business owner B: 20%), so our company's share amount including tax is 30,000,000 x 50% = 15,000,000 and the JV advance amount including tax is 30,000,000 x 50% = 15,000,000.

[0082] Next, the deposit processing unit 102c creates deposit data including the share amount apportioned for each of the other joint business partners based on the deposit amounts of the other joint business partners in the deposit data in accordance with the joint business partner ratio for each expense item in the project master 106a, and registers the data in the data file 106b.

[0083] 15 is a diagram showing an example of deposit data. According to the joint business owner ratio of the joint business owner for each expense item in the project master 106a, share amount data of each of the other joint business owners is created for each expense item of the deposit destination.

[0084] Regarding the first and second lines of the deposit data shown in Figure 15, for deposit number "N0001", line number "1" (deposit destination "Yamada Taro", expense item "deposit"), the amount including tax of the share of joint business owner "Joint Business Owner A" is 10,000,000 x 20% = 2,000,000, and the amount including tax of the share of joint business owner "Joint Business Owner B" is 10,000,000 x 10% = 1,000,000.

[0085] Regarding the 3rd and 4th lines, for deposit number "N0002", line number "1" (deposit destination "Yamada Taro", expense item "deposit"), the amount including tax of the joint business owner "Joint Business Owner A" is 20,000,000 x 20% = 4,000,000, and the amount including tax of the joint business owner "Joint Business Owner B" is 20,000,000 x 10% = 2,000,000.

[0086] Regarding lines 5 and 6, for deposit number "N0003", line number "1" (deposit destination "Sato Hanako", expense item "Remaining balance"), the amount including tax of the joint business owner "Joint Business Owner A" is 30,000,000 x 30% = 9,000,000, and the amount including tax of the joint business owner "Joint Business Owner B" is 30,000,000 x 20% = 6,000,000.

[0087] (S23: Journal entry data creation process) 16 and 17 are diagrams for explaining the journal-linked data creation process. The journal creation unit 102d creates a deposit journal entry based on the deposit data and registers it in the data file. The deposit journal entry may be ordinary deposit / advance receipt. The journal creation unit 102d also creates a deposit journal entry based on the deposit data and registers it in the data file 106b. The deposit journal entry may be advance receipt / deposit.

[0088] Figure 16 is a diagram showing an example of a deposit journal entry and a deposit journal entry. A deposit journal entry is created for each deposit recipient and expense item, with the debit item "Current deposit" and the credit item "Advance receipt" as the total payment amount, and the expense item / deposit recipient is specified in the statement summary.

[0089] Deposit entries are created for each deposit recipient, expense item, and joint venture, with the debit item being "Advance receipt" and the credit item being "Deposit," and the amount being the equity amount, and the expense item / deposit recipient is specified in the statement summary.

[0090] FIG. 17 shows an example of an expense item master maintenance screen, and the above-mentioned "advance payment" item may be set in the "pre-contract payment item" of the expense item master.

[0091] As described above, according to this embodiment, there is provided a project master 106a in which joint business partners, including the company itself, and their joint business partner ratios are registered for each expense item for a target project, and a payment processing unit 102b which, when inputting a payment request, creates payment request data including the company's share amount and the advance amount of other joint business partners for the expense item of the target payee in accordance with the joint business partner ratios of the joint business partners for each expense item in the project master 106a, and also creates advance payment data including the share amounts apportioned for each other joint business partner for the advance amounts of other joint business partners in the payment request data in accordance with the joint business partner ratios of the joint business partners for each expense item in the project master 106a.Therefore, it is possible to set the joint business partner ratios of joint business partners for a joint business for each expense item, thereby making it possible to streamline accounting management of the joint business and reduce the workload.

[0092] [4. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to goals 8 and 9 of the SDGs.

[0093] 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.

[0094] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0095] 5. Other embodiments The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0096] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0097] In addition, the processing procedures, control procedures, specific names, information including parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

[0098] Furthermore, with regard to the accounting processing device 100, the components shown in the figures are merely functional concepts, and the components do not necessarily have to be physically configured as shown in the figures.

[0099] For example, the processing functions of the accounting processing device 100, particularly the processing functions performed by the control unit, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded on a non-transient computer-readable recording medium that includes programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the accounting processing device 100 as necessary. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). This computer program is executed by being loaded into a RAM, and cooperates with the CPU to form a control unit.

[0100] In addition, this computer program may be stored in an application program server connected to the accounting processing device 100 via any network, and it is also possible to download all or part of it as needed.

[0101] In addition, the program for executing the process described in this embodiment may be stored in a non-transient computer-readable recording medium, or may be configured as a program product. Here, the "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) Disc.

[0102] Moreover, a "program" is a data processing method written in any language or description method, and may be in any form, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a configuration that is distributed as multiple modules or libraries, and a program that works with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, may use well-known configurations and procedures.

[0103] The various databases etc. stored in the memory unit are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files etc. used for various processes and providing websites.

[0104] The accounting processing device 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 accounting processing device 100 may be realized by implementing software (including programs or data, etc.) that causes the device to realize the processing described in this embodiment.

[0105] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be functionally or physically distributed and integrated in any unit according to various additions or functional loads. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively. [Explanation of symbols]

[0106] 100 Accounting Processing Device 102 Control section 102a Master Maintenance Department 102b Payment processing unit 102c Deposit Processing Unit 102d Journal entry preparation department 102e Screen display control unit 104 Communication interface section 106 Storage section 106a Project Master 106b Data File 108 Input / Output Interface Section 112 Input Devices 114 Output Device 200 Servers 300 Network

Claims

1. An accounting processing device for managing accounting for a joint venture, comprising: The control unit is The system is structured so that it is possible to access master data that registers the joint business partners, including the company itself, and their joint business partner ratios for each expense item for the target project. This accounting processing device is characterized by having a payment processing means that, when inputting a payment request, creates payment request data for the target payee's expense item, which includes the company's share amount and the advance payment amount of other joint business owners, in accordance with the joint business owner ratio of the joint business owner for each expense item in the master, and also creates advance payment data including the share amount apportioned to each other joint business owner for the advance payment amount of other joint business owners in the payment request data, in accordance with the joint business owner ratio of the joint business owner for each expense item in the master.

2. 2. The accounting processing device according to claim 1, wherein the items of expenses include land development expenses and construction expenses.

3. The control unit further 2. The accounting processing apparatus according to claim 1, further comprising a first journal entry creating means for creating a payment journal entry based on said payment request data and for creating an advance journal entry based on said advance payment data.

4. The control unit further The accounting processing device as described in claim 1, characterized in that it is equipped with a deposit processing means for, when inputting a deposit approval, creating deposit data for the target deposit destination expense item including the company's share amount and the deposit amount of other joint business owners in accordance with the joint business owner ratio of the joint business owner for each expense item in the master, and creating deposit data including the share amount of other joint business owners in the deposit data pro rata for each other joint business owner in accordance with the joint business owner ratio of the joint business owner for each expense item in the master.

5. 5. The accounting processing apparatus according to claim 4, wherein the expense items include a deposit and a balance.

6. The control unit further 5. The accounting processing apparatus according to claim 4, further comprising a second journal entry creating means for creating a deposit journal entry based on said deposit data and for creating a deposit journal entry based on said deposit data.

7. 7. The accounting processing apparatus according to claim 1, wherein the joint venture includes real estate development.

8. A transaction processing method executed by an information processing device having a control unit, comprising: The control unit is The system is structured so that it is possible to access master data that registers the joint business partners, including the company itself, and their joint business partner ratios for each expense item for the target project. Executed in the control unit, An accounting processing method characterized by including a payment processing step of, when inputting a payment request, creating payment request data including the company's share amount and the advance amount of other joint business owners for the target payee's expense item in accordance with the joint business owner ratio of the joint business owner for each expense item in the master, and creating advance payment data including the share amount apportioned pro rata for each other joint business owner for the advance amount of the other joint business owners in the payment request data in accordance with the joint business owner ratio of the joint business owner for each expense item in the master.

9. An accounting processing program to be executed by an information processing device having a control unit, The control unit is The system is structured so that it is possible to access master data that registers the joint business partners, including the company itself, and their joint business partner ratios for each expense item for the target project. In the control unit, An accounting processing program for executing a payment processing step which, when inputting a payment request, creates payment request data including the company's share and the amount advanced by other joint business owners for the target payee's expense item in accordance with the joint business owner ratio of the joint business owner for each expense item in the master, and also creates advance payment data including the share amount apportioned pro rata for each other joint business owner for the amount advanced by other joint business owners in the payment request data in accordance with the joint business owner ratio of the joint business owner for each expense item in the master.

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