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

Abstract

To reduce a workload and a transfer error of a person in charge in a case where dividends are allocated to a plurality of beneficiaries of real estate trust.SOLUTION: An accounting processing apparatus according to the present embodiment comprises: journal input means that inputs journal detail information which includes a slip number, trust contract identification information, an occurrence date, a debit side, a credit side, and a money amount; dividend automated journal creation means that acquires trust contract identification information at a designated closing date referring to trust contract information, acquires a beneficiary and its beneficial interest rate from beneficiary information using the acquired trust contract identification information as a key, and automatically creates journal detail information proportionally divided according to the beneficial interest rate of the acquired beneficiary for undivided money of the journal detail information for the acquired trust contract identification information; and transfer data creation means that creates transfer data on the basis of the proportionally divided journal detail information.SELECTED DRAWING: Figure 3

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, asset management through real estate trusts is widely practiced. In this type of real estate trust, a person (the trustor) entrusts his / her valuable assets to a trustee (e.g., a trust bank), who manages and operates the assets and passes on the profits to the trustor himself / herself or to a beneficiary designated by the trustor. For example, Patent Document 1 describes a system related to the real estate trust business. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2003-345979 A Summary of the Invention [Problem to be solved by the invention]

[0004] However, the above-mentioned Patent Document 1 does not state anything about automatically creating dividend journal entries based on the beneficiary rights ratios of multiple beneficiaries of a real estate trust, nor does it mention anything about automatically creating transfer data to reduce the workload of personnel and transfer errors when distributing dividends to multiple beneficiaries of a real estate trust.

[0005] The present invention has been made in consideration of the above, and aims to provide an accounting processing device, an accounting processing method, and an accounting processing program that can reduce the workload and transfer errors of personnel when distributing dividends to multiple beneficiaries of a real estate trust. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, the present invention provides an accounting processing device for distributing dividends to multiple beneficiaries of a real estate trust, comprising a control unit, the control unit being configured to be able to access trust contract information including trust contract identification information, settlement date designation information for designating the settlement date, and transfer date, and beneficiary information including trust contract identification information, beneficiary, beneficiary right ratio, and account information, and is characterized in comprising: a journal entry input means for inputting journal entry detail information including a voucher number, trust contract identification information, occurrence date, debit, credit, and amount by referring to the trust contract information, obtaining trust contract identification information for a specified settlement date, obtaining beneficiaries and their beneficiary right ratios from the beneficiary information using the obtained trust contract identification information as a key, and automatically creating journal entry detail information for the undivided dividends in the journal entry detail information for the obtained trust contract identification information, prorated in accordance with the obtained beneficiary's beneficiary right ratio; and a transfer data creation means for creating transfer data based on the prorated journal entry detail information.

[0007] According to another aspect of the present invention, the control unit may further include a transfer means for making a transfer via Internet banking based on the transfer data.

[0008] According to another aspect of the present invention, the settlement date designation information may include an initial settlement date, a final settlement date, and a number of months for a settlement cycle.

[0009] In addition, according to one aspect of the present invention, the journal entry detail information includes a flag indicating whether or not the information is subject to transfer, and the transfer data creation means may create transfer data based on the journal entry detail information whose flag indicates that the information is subject to transfer.

[0010] In addition, in order to solve the above-mentioned problems and achieve the object, the present invention provides an accounting method for distributing dividends to multiple beneficiaries of a real estate trust, which is executed by an information processing device equipped with a control unit, and the control unit is configured to be able to access trust contract information including trust contract identification information, settlement date designation information for designating a settlement date, and transfer date, and beneficiary information including trust contract identification information, beneficiary, beneficiary interest ratio, and account information, and is characterized in that the method includes a journal entry input process executed by the control unit, which inputs journal entry detail information including a voucher number, trust contract identification information, occurrence date, debit, credit, and amount, a dividend automatic journal entry creation process that refers to the trust contract information to obtain trust contract identification information for a specified settlement date, obtains beneficiaries and their beneficiary interest ratios from the beneficiary information using the obtained trust contract identification information as a key, and automatically creates journal entry detail information prorated according to the obtained beneficiary's beneficiary interest ratio for the undivided dividends in the journal entry detail information for the obtained trust contract identification information, and a transfer data creation process that creates transfer data based on the prorated journal entry detail information.

[0011] In order to solve the above-mentioned problems and achieve the object, the present invention provides an accounting processing program for distributing dividends to multiple beneficiaries of a real estate trust, the accounting processing program being executed by an information processing device having a control unit, the control unit being configured to be able to access trust contract information including trust contract identification information, settlement date designation information for designating a settlement date, and transfer date, and beneficiary information including trust contract identification information, beneficiary, beneficiary right ratio, and account information, and the control unit being configured to input journal entry detail information including a slip number, trust contract identification information, accrual date, debit, credit, and amount. The accounting processing program is characterized by executing an input process, an automatic dividend journal entry creation process which refers to the trust contract information to obtain trust contract identification information for a specified closing date, obtains beneficiaries and their beneficiary rights ratios from the beneficiary information using the obtained trust contract identification information as a key, and automatically creates journal entry detail information that prorates the undivided dividends in the journal entry detail information for the obtained trust contract identification information in accordance with the obtained beneficiary's beneficiary rights ratios, and a transfer data creation process which creates transfer data based on the prorated journal entry detail information. Effect of the Invention

[0012] According to the present invention, when dividends are distributed to multiple beneficiaries of a real estate trust, it is possible to reduce the workload of the person in charge and the risk of transfer errors. [Brief description of the drawings]

[0013] [Figure 1] FIG. 1 is a diagram for explaining the background of the present invention. [Diagram 2] FIG. 2 is a diagram for explaining the background of the present invention. [Diagram 3] FIG. 3 is a block diagram showing an example of the configuration of the accounting processing device according to the present embodiment. [Figure 4] FIG. 4 is a flow diagram outlining the overall processing of the control unit of the accounting processing device according to the present embodiment. [Diagram 5] FIG. 5 is a diagram showing sample data for explaining a specific example of the processing performed by the control unit of the accounting processing device according to the present embodiment. [Figure 6] FIG. 6 is a diagram showing an example of a screen image for explaining a specific example of processing by the control unit of the accounting processing device according to the present embodiment. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0014] Hereinafter, an embodiment of an accounting processing device, an accounting processing method, and an accounting processing program according to the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to the embodiment.

[0015] [1. Overview] For example, asset management through real estate trusts is widely practiced. The background of the present invention will be explained with reference to Fig. 1 and Fig. 2. Real estate trusts are a mechanism in which a trustor (owner) entrusts his / her valuable assets to a reliable trustee (e.g., a certain trust company), and the trustee manages and operates the assets, and transfers the profits to the trustor himself / herself or to a beneficiary designated by the trustor.

[0016] In Figures 1 and 2, in the real estate trust business, there is a settlement process in which the trustee transfers the trust dividend to the beneficiary's account (T1). In the case of a large-scale trust agreement, it becomes complicated because dividends are paid to multiple beneficiaries according to their beneficiary rights ratios (T2). Settlement of trust agreements occurs every few months, and as the number of contracts increases, there are numerous and complex settlements every month (T3).

[0017] Previously, accounting procedures were carried out using an accounting system (T4). The accounting unit was the entire trust agreement, and dividend accounting was done on a single line item, not on a beneficiary basis. Therefore, dividends to beneficiaries were calculated individually, and transfers were done manually via internet banking. With the aging of society and the booming real estate industry, there is a demand for automation and systematization.

[0018] In the past, accounting systems were used to settle accounts, dividend calculations were done individually, and transfers were done manually via online banking, which placed a heavy burden on the staff. In addition, the allocation calculations based on the dividend ratio were a heavy burden, and there was a high risk of customers being affected by mistakes in the transfer process.

[0019] Therefore, in this embodiment, since the accounting system has dividend journal details for the entire settlement, and the information system has dividend ratio information for each beneficiary, a function is provided that allows automatic transfer to dividend journal details for each beneficiary by linking the accounting system and the information system. Furthermore, a function is provided that automatically creates a Zenginkyo transfer format from the dividend journal details and links the information system and accounting system (settlement system). That is, in Figures 1 and 2, T1 automatically creates journal entries according to the number of people in T2, and the repetition of the number of contracts in T3 is automated in a batch execution.

[0020] According to this embodiment, the system automatically creates dividend journal entries according to the beneficiary right ratio, creates Zenginkyo transfer data to a designated account, automates the payment process based on the journal entry details of the accounting system, and centrally manages and automates the system, reducing the workload and reducing customer risks due to transfer errors, etc. This can provide an effect as a business base for business expansion plans.

[0021] [2. Configuration] The configuration of the accounting processing device 100 according to this embodiment will be described with reference to Fig. 3. Fig. 3 is a block diagram showing an example of the configuration of the accounting processing device 100 according to this embodiment.

[0022] 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.

[0023] 1, 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.

[0024] 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 to the server 200, the bank website 400, etc. 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 memory unit 106, which will be described later, may also be stored in the server 200.

[0025] The input / output interface unit 108 is connected to an input device 112 and an output device 114. 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. In addition, "output" includes displaying on the monitor of the output device 114 and printing on the printer of the output device 114. In addition, a user's operation on the information displayed on the monitor 114 using the input device 112 or the like may be referred to as a "user operation via a UI."

[0026] 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 also includes a data file 106a.

[0027] The data file 106a is a file for storing various data such as trust agreement information, beneficiary information, journal entry details information, and transfer data.

[0028] The trust agreement information may include trust agreement identification information (e.g., trust agreement number and / or trust agreement name), settlement date designation information for designating the settlement date (e.g., initial settlement date, final settlement date, settlement cycle months), and transfer date (see FIG. 5). The beneficiary information may include trust agreement number, beneficiary number, beneficiary name, beneficiary right ratio, and account information (see FIG. 5). The journal entry detail information may include voucher number, trust agreement number, date of occurrence, debit, credit, amount, business partner, and optional flg (e.g., transfer target: "1", not transfer target: "0") (see FIG. 5). The transfer data may include transfer date, transfer requester, transfer destination account name, transfer destination account information, and amount (see FIG. 5).

[0029] 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.

[0030] The control unit 102 is configured to be able to access the data file 106a stored in the memory unit 106. The data file 106a may be provided in another location (for example, the server 200) as long as it is accessible by the control unit 102. The control unit 102 conceptually includes a trust contract registration unit 102a, a beneficiary registration unit 102b, a journal entry input unit 102c, an automatic dividend journal entry creation unit 102d, a transfer data creation unit 102e, a transfer unit 102f, and a screen display control unit 102g.

[0031] The trust contract registration unit 102a, for example, inputs trust contract information including the trust contract number, trust contract name, initial settlement date, final settlement date, number of months in the settlement cycle, and transfer date in response to operator operations on the trust contract registration screen (see Figure 6) displayed on the monitor 114, and registers it in the data file 106a.

[0032] The beneficiary registration unit 102b, for example, inputs beneficiary information including the trust contract number, beneficiary number, beneficiary name, beneficiary right ratio, and account information in response to operator operations on a beneficiary registration screen (see Figure 6) displayed on the monitor 114, and registers the information in the data file 106a.

[0033] The journal entry input unit 102c, for example, inputs journal entry detail information including the voucher number, trust contract identification information, date of occurrence, debit, credit, and amount in response to operator operations on the journal entry input screen (see Figure 6) displayed on the monitor 114, and registers it in the data file 106a.

[0034] The automatic dividend journal entry creation unit 102d references the settlement date designation information in the trust contract information to obtain the trust contract identification information for the designated settlement date, and using the obtained trust contract identification information as a key, obtains the beneficiary and his / her beneficiary right ratio from the beneficiary information, and automatically creates journal entry detail information that prorates the undivided amount in the journal entry detail information for the obtained trust contract identification information according to the beneficiary's beneficiary right ratio, and registers it in the data file 106a.

[0035] The settlement date designation information may include the first settlement date, the final settlement date, and the number of months in the settlement cycle. A method for calculating each settlement date from the settlement date designation information will be described with reference to the trust contract information in FIG. 5. For the first settlement date, the settlement cycle month number is multiplied by a number from 0 to any number and looped, and the loop ends when the final settlement date is exceeded. In the case of "STNK-1" of the trust contract information in FIG. 5, the first settlement date is 21 / 1 / 31=21 / 1 / 31+(3*0), the second settlement date is 21 / 4 / 30=21 / 1 / 31+(3*1), the third settlement date is 21 / 7 / 31=21 / 1 / 31+(3*2),..., and the 44th settlement date is 31 / 10 / 31=21 / 1 / 31+(3*43), and the loop ends when the final settlement date 31 / 10 / 31 is exceeded. In the case of the trust agreement information "Dumy-2" in Figure 5, the first settlement date is 3 / 31 / 21=3 / 31 / 21+(3*0), the second settlement date is 6 / 30 / 21=3 / 31 / 21+(3*1), the third settlement date is 9 / 30 / 21=3 / 31 / 21+(3*2), ..., the 44th settlement date is 12 / 31 / 31=3 / 31 / 21+(3*43), and the loop ends when it exceeds the final settlement date of 12 / 31 / 31.

[0036] The transfer data creation unit 102e creates transfer data based on the apportioned journal entry detail information and registers it in the data file 106a. The journal entry detail information includes a flag (for example, an optional flag) indicating whether or not the information is subject to transfer, and the transfer data creation unit 102e may create transfer data based on the journal entry detail information whose flag indicates that the information is subject to transfer.

[0037] The transfer unit 102f automatically transfers the money to the bank Web site 400, which is an internet banking site, based on the transfer data.

[0038] The screen display control unit 102g controls the display and input of various screens displayed on the monitor 114 (for example, a trust contract registration screen, a beneficiary registration screen, a journal entry input screen, an automatic dividend journal creation screen, a transfer data creation screen, etc.).

[0039] [3. Specific Examples] A specific example of processing in the control unit 102 of the accounting processing device 100 according to the present embodiment will be described with reference to Figures 3 to 6. Figure 4 is a diagram showing a flow for explaining an outline of the overall processing flow of the control unit 102 of the accounting processing device 100 according to the present embodiment. Figure 5 is a diagram showing sample data for explaining a specific example of processing in the control unit 102 of the accounting processing device 100 according to the present embodiment. Figure 6 is a diagram showing an example of a screen image for explaining a specific example of processing in the control unit 102 of the accounting processing device 100 according to the present embodiment.

[0040] (3-1. Overall processing) With reference to FIG. 4, an outline of the overall processing flow of the control unit 102 of the accounting processing device 100 according to this embodiment will be described.

[0041] In Fig. 4, the trust contract registration unit 102a executes a trust contract registration process (step S1). Specifically, in the trust contract registration process, the trust contract registration unit 102a inputs trust contract information including the trust contract number, trust contract name, initial settlement date, final settlement date, settlement cycle months, and transfer date in response to an operator's operation on a trust contract registration screen displayed on the monitor 114, for example, and registers the information in the data file 106a. In this way, the trust contract registration process registers the entire trust contract. Also, the settlement cycle is defined in months so as to register a virtual company.

[0042] The beneficiary registration unit 102b executes the beneficiary registration process (step S2). Specifically, in the beneficiary registration process, the beneficiary registration unit 102b inputs beneficiary information including the trust contract number, beneficiary number, beneficiary name, beneficiary interest ratio, and account information in response to an operator's operation on the beneficiary registration screen displayed on the monitor 114, and registers the information in the data file 106a. In this way, in the beneficiary registration process, the person who will receive the investment income from the trust contract is registered. In addition, the beneficiary interest ratio is defined as a percentage of the total, and the transfer account information is also defined.

[0043] The journal entry input unit 102c executes the journal entry input process (step S3). Specifically, in the journal entry input process, the journal entry input unit 102c inputs journal entry detail information including a slip number, a trust contract identification number, an occurrence date, a debit, a credit, an amount, a customer, and an optional flg in response to an operation by an operator on a journal entry input screen displayed on the monitor 114, and registers the information in the data file 106a.

[0044] In the journal entry process, the rental income and various expenses are entered into the account. This is the same work as general accounting. An example of journal entry is shown below. Debit) Current deposit / Credit) Rental income 300,000 yen January 10th Debit) Management expenses / Credit) Current deposit 200,000 yen January 20th We will continue with the process of settling the accounts until we determine the dividend account.

[0045] Subtract total expenses from total revenue to determine current profit and then dividend amount. Debit) Current profit / Credit) Trust profit 100,000 yen January 31 (closing date)

[0046] The dividend for the entire trust agreement would be recorded as follows. For example, assume that the dividend is 100,000 yen. Debit) Trust profits / Credit) Unpaid dividends 100,000 yen January 31 (closing date)

[0047] The dividend automatic journal entry creating unit 102d executes the dividend automatic journal entry creating process (step S4). Specifically, in the automatic dividend journal entry creation process, the automatic dividend journal entry creation unit 102d refers to the settlement date designation information of the trust contract information, obtains the trust contract identification information for the settlement date specified by the operator's operation on the automatic dividend journal entry creation screen displayed on the monitor 114, obtains the beneficiary and his / her beneficiary right ratio from the beneficiary information using the obtained trust contract identification information as a key, and automatically creates journal entry detail information apportioned according to the obtained beneficiary's beneficiary right ratio for the undivided amount in the journal entry detail information for the obtained trust contract identification information, and registers it in the data file 106a.

[0048] In the automatic dividend journal entry creation process, if the account balance of unpaid dividends is not 0 yen after the settlement is finalized, the transfer journal entry will continue to transfer the balance by reconciling the balance. For example, if beneficiary A receives 70% and beneficiary B receives 30%, the dividend journal entry will be as follows.

[0049] Debit) Unpaid dividends / Credit) Regular deposit 70,000 yen February 5th (a few days after settlement) Payee A Debit) Unpaid dividends / Credit) Regular deposit 30,000 yen February 5th (a few days after settlement) Payee B

[0050] Previously, the amount was simply recorded together in one line item rather than being split into two, resulting in the following journal entry being created, without any information about the payee: Debit) Unpaid dividends / Credit) Regular deposit 100,000 yen February 5th (a few days after the settlement date)

[0051] The transfer data creation unit 102e executes the transfer data creation process (step S5). Specifically, in the transfer data creation process, for example, the transfer data creation unit 102e creates transfer data for each beneficiary for the journal entry detail information for which the transfer date specified by the operator on the transfer data creation screen displayed on the monitor 114 matches the occurrence date and the optional flg=1, and registers the data in the data file 106a.

[0052] In the transfer data creation process, for example, transfer data in the Zenginkyo format is automatically created for each beneficiary. Transfer date: February 5th, transfer destination: Account A, transfer amount: 70,000 yen Transfer date: February 5th, transfer destination: Account B, transfer amount: 30,000 yen

[0053] The transfer unit 102f executes the automatic transfer process (step S6). Specifically, in the automatic transfer process, the transfer unit 102f automatically transfers the funds to Internet banking based on the transfer data. For example, the automatically created CSV file of the transfer data is uploaded to Internet banking to complete the automatic transfer. This eliminates the need to manually input each transfer statement.

[0054] (3-2. Sample data) A specific example of the processing performed by the control unit 102 of the accounting processing device 100 according to this embodiment will be described with reference to the sample data shown in FIG.

[0055] (Trust agreement registration processing S1) The trust contract registration unit 102a, for example, inputs trust contract information including the trust contract number, trust contract name, initial settlement date, final settlement date, number of months in the settlement cycle, and transfer date in response to operator operations on the trust contract registration screen displayed on the monitor 114, and registers the information in the data file 106a.

[0056] In the example of trust contract information shown in Figure 5, the first line registers the trust contract number "SNTK-1", trust contract name "First Residence", initial settlement date "2021 / 1 / 31", final settlement date "2031 / 10 / 31", accounting cycle months "3 months", and transfer date "the 5th of the following day", and the second line registers the trust contract number "Dumy-2", trust contract name "Dummy Residence", initial settlement date "2021 / 3 / 31", final settlement date "2031 / 12 / 31", accounting cycle months "3 months", and transfer date "the 5th of the following day".

[0057] In this example, the settlement of trust contract number "SNTK-1" is January, April, July, and October every year. The settlement of trust contract number "Dumy-2", which is a dummy for comparison, is March, June, September, and December every year.

[0058] (Beneficiary registration process S2) The beneficiary registration unit 102b inputs beneficiary information including the trust contract number, beneficiary number, beneficiary name, beneficiary right ratio, and account information in response to, for example, an operator's operation on a beneficiary registration screen displayed on the monitor 114, and registers the information in the data file 106a.

[0059] In the example of beneficiary registration information shown in Figure 5, the first line registers the trust agreement number "SNTK-1," beneficiary number "JUEK-1," beneficiary name "Yamada Taro," beneficiary right percentage "70%," and account information "Bank 0001 · Branch 001 · Regular deposit · No. 1234567," while the second line registers the trust agreement number "SNTK-1," beneficiary number "JUEK-2," beneficiary name "Yamada Hanako," beneficiary right percentage "30%," and account information "Bank 0001 · Branch 002 · Regular deposit · No. 2234567."

[0060] (Purchase input process S3) The journal entry input unit 102c inputs journal entry detail information including the slip number, trust contract number, date of occurrence, debit, credit, amount, customer, and optional flg ("0" for non-transfer, "1" for transfer) in response to the operator's operation on the journal entry screen displayed on the monitor 114, and registers it in the data file 106a. The optional flg is set to "0" for non-transfer.

[0061] In the example of the journal entry details information shown in Figure 5, the first line has the slip number "DENP1", the trust contract number "SNTK-1", the date of occurrence "2021 / 1 / 10", the debit "Regular deposit", the credit "Rent income", the amount "300,000", the customer "blank", and the optional flg "0". The second line has the slip number "DENP2", the trust contract number "SNTK-1", the date of occurrence "2021 / 1 / 20", the debit "Management fee", the credit "Regular deposit", the amount "200,000", the customer "blank", and the optional flg "0". Here, the accounts for rent income and various expenses are entered into the journal entry. This is the same work as general accounting.

[0062] The third line contains the following entries: document number "DENP3", trust agreement number "SNTK-1", date of occurrence "2021 / 1 / 31", debit "current profit", credit "trust profit", amount "100,000", customer "blank", and optional flg "0". Subtract total expenses from total revenue to calculate current profit.

[0063] The fourth line contains the following entries: document number "DENP4", trust agreement number "SNTK-1", accrual date "2021 / 1 / 31", debit "trust profits", credit "unpaid dividends", amount "100,000", client "blank", and optional flg "0". The current profit portion as the dividend for the entire trust agreement is debited as "trust profits" and credited as "unpaid dividends".

[0064] (Dividend automatic journal entry creation process S4) The dividend automatic journal entry creation unit 102d acquires the trust contract number and transfer date of the trust contract information for which the settlement date is the specified date specified by the operator on the dividend automatic journal entry creation screen displayed on the monitor 114, and acquires the beneficiary information using the acquired trust contract number as a key. Using the acquired trust contract number as a key, if the balance of unpaid dividends in the journal entry detail information satisfies the information of "0 yen", the journal entry detail information is automatically created by prorating the amount based on the beneficiary rights ratio of the trustee in the beneficiary information, and setting the accrual date to the acquired transfer date. In this case, the optional flg is set to "1".

[0065] For example, if the designated settlement date is "1 / 31", the trust agreement information trust agreement number "SNTK-1" with a settlement date of "1 / 31" and its transfer date "the following 5th" are obtained, and the beneficiary information is obtained using the obtained trust agreement number "SNTK-1" as a key. Using the obtained trust agreement number "SNTK-1" as a key, the unpaid dividend balance "100,0000 yen" of the journal entry detail information is prorated by the trustees "JUEK-1" and "JUEK-1's" beneficiary rights ratios "70%" and "30%" of the obtained beneficiary information, and journal entry detail information is automatically created with the date of occurrence set as the obtained transfer date "2 / 5".

[0066] In the example of automatically created journal entry detail information shown in Figure 5, the first line automatically contains the document number "DENP5", trust agreement number "SNTK-1", date of occurrence "2 / 5 / 2021", debit "Unpaid dividends", credit "Current savings", amount "70,000", client "JUEK-1", and optional flg "1", and the second line automatically contains the document number "DENP6", trust agreement number "SNTK-1", date of occurrence "2 / 5 / 2021", debit "Unpaid dividends", credit "Current savings", amount "30,000", client "JUEK-2", and optional flg "1".

[0067] (Transfer data creation process S5) The transfer data creation unit 102e extracts detailed journal entry information whose optional flag is "1" and whose transfer date specified by the operator on the transfer data creation screen displayed on the monitor 114 matches the date of occurrence, creates transfer data, and registers it in the data file 106a. The "transfer requester" of the transfer data is set to "our company," the "transfer destination" is set to "beneficiary name in beneficiary information," and the "transfer date" and "transfer amount" are set to "date of occurrence" and "amount" in the detailed journal entry information.

[0068] In the example of transfer data shown in Figure 5, the first line has the transfer date "2 / 5 / 2021", transfer requester "Entrusted Co., Ltd.", transfer account name "Yamada Taro", transfer account information "Bank 0001 · Branch 001 · Ordinary Account · No. 1234567", amount "70,000", transfer date "2 / 5 / 2021", transfer requester "Entrusted Co., Ltd.", transfer account name "Yamada Hanako", transfer account information "Bank 0001 · Branch 002 · Ordinary Account · No. 2234567", amount "30,000".

[0069] (Transfer processing S6) The transfer unit 102f automatically transfers the funds to Internet banking based on the transfer data. For example, the transfer unit 102f uploads the automatically created CSV file of the transfer data to Internet banking to complete the automatic transfer.

[0070] (3-3. Screen image) An example screen image will now be described with reference to Figure 6. The data in the screen image of Figure 6 corresponds to the sample data of Figure 5.

[0071] (Trust agreement registration processing S1) Fig. 6(A) shows an example of the display of the trust contract registration screen. The trust contract registration screen is a screen for registering trust contract information. The trust contract registration screen has input fields for the trust contract number, trust contract name, initial settlement date, final settlement date, accounting cycle months, transfer date, etc., and a register button. When data is entered into the input fields and the register button is pressed, the trust contract information is registered in the data file 106a.

[0072] (Beneficiary registration process S2) 6(B) shows an example of the beneficiary registration screen. The beneficiary registration screen has input fields for the trust contract number, beneficiary number, beneficiary name, beneficiary right ratio, account information (bank, branch, type, account number), etc., and a register button. When data is entered into the input fields and the register button is pressed, the beneficiary information is registered in the data file 106a.

[0073] (Purchase input process S3) 6(C) shows an example of the display of the journal entry screen. The journal entry screen has input fields for the slip number, trust contract number, date of occurrence, debit, credit, amount, client, optional flg, etc., and a register button. When data is entered into the input fields and the register button is pressed, the journal entry details information is registered in the data file 106a.

[0074] (Dividend automatic journal entry creation process S4) FIG. 6(D) shows an example of the display of the dividend automatic journal entry creation screen. The dividend automatic journal entry creation screen has an input field for the trust settlement date (designated date) and an execute button. When the trust settlement date (designated date) is entered and the execute button is pressed, dividend journal entry details are automatically created for trust agreements whose settlement date matches the designated date, and are registered in data file 106a. The automatically created journal entry details can be viewed on the journal entry input screen (see FIG. 6(E)).

[0075] (Transfer data creation process S5) Fig. 6(F) shows an example of the transfer data creation screen. The transfer data creation screen has an input field for the transfer date and an execute button. When the transfer date is entered and the execute button is pressed, transfer data where the specified transfer date matches the occurrence date and the journal entry detail information has an optional flag of "1" is automatically created and registered in data file 106a. After this, the automatically created CSV file of transfer data is uploaded to Internet banking and the automatic transfer is performed.

[0076] As described above, according to this embodiment, there are provided a trust contract registration unit 102a which registers trust contract information including trust contract identification information, settlement date designation information for designating a settlement date, and transfer date, a beneficiary registration unit 102b which registers beneficiary information including trust contract identification information, beneficiary, beneficiary right ratio, and account information, a journal entry input unit which inputs journal entry detail information including a slip number, trust contract identification information, date of occurrence, debit, credit, and amount, and a means for acquiring trust contract identification information for a designated settlement date by referring to the trust contract information, and retrieving beneficiaries and their beneficiary rights from the beneficiary information using the acquired trust contract identification information as a key. The system is equipped with an automatic dividend journal entry creation unit 102d that acquires a ratio and automatically creates journal entry detail information that prorates the undivided amount in the journal entry detail information for the acquired trust agreement identification information according to the acquired beneficiary's beneficiary right ratio, and a transfer data creation unit 102e that creates transfer data based on the prorated journal entry detail information.Therefore, it is possible to automatically create dividend journal entries according to the beneficiary right ratios of multiple beneficiaries of a real estate trust, and to automatically create the transfer data, which makes it possible to reduce the workload of the person in charge and transfer errors when distributing dividends to multiple beneficiaries of a real estate trust.

[0077] [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.

[0078] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of goals 12, 13, and 15 of the SDGs.

[0079] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0080] 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.

[0081] 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.

[0082] 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.

[0083] 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.

[0084] For example, the processing functions of the accounting processing device 100, particularly the processing functions performed by the control unit 102, 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.

[0085] 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.

[0086] 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.

[0087] Moreover, a "program" is a data processing method written in any language or description method, and may be in any form, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a distributed configuration as multiple modules or libraries, and a program that works with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, may use well-known configurations and procedures.

[0088] The various databases etc. stored in the memory unit 106 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.

[0089] 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.

[0090] 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]

[0091] 100 Accounting Processing Device 102 Control section 102a Trust Agreement Registration Division 102b Beneficiary Registration Section 102c Journal entry section 102d Dividend automatic journal entry creation section 102e Transfer Data Creation Department 102F Transfer Department 102g Screen display control unit 104 Communication interface section 106 Storage section 106a Data File 108 Input / Output Interface Section 112 Input Devices 114 Output Device 200 Servers 300 Network 400 Bank Website

Claims

1. An accounting processing device for distributing dividends to multiple beneficiaries of a real estate trust, the accounting processing device comprising: The control unit is Trust contract information including trust contract identification information, settlement date designation information for designating a settlement date, and a transfer date; Beneficiary information including trust agreement identification information, beneficiaries, beneficiary interest ratios, and account information; is configured to be accessible to a journal entry input means for inputting journal entry detail information including a slip number, trust agreement identification information, an occurrence date, a debit, a credit, and an amount; an automatic dividend journal entry creation means for referencing the trust contract information to acquire trust contract identification information for the settlement date to be calculated, acquiring beneficiaries and their beneficiary rights ratios from the beneficiary information using the acquired trust contract identification information as a key, and automatically creating journal entry detail information that prorates the undivided dividends in the journal entry detail information for the acquired trust contract identification information according to the acquired beneficiary's beneficiary rights ratios; A transfer data creation means for creating transfer data based on the apportioned journal entry detail information; Equipped with The settlement date designation information includes the first settlement date, the final settlement date, and the number of months of the settlement cycle, The accounting processing device is characterized in that the automatic dividend journal entry creation means calculates each settlement date by multiplying the number of months in the settlement cycle by a number ranging from 0 to any number in sequence relative to the initial settlement date, and adding the result until the product exceeds the final settlement date.

2. The control unit further 2. The accounting processing device according to claim 1, further comprising a transfer means for effecting a transfer via Internet banking based on said transfer data.

3. The journal entry detail information includes a flag indicating whether or not the transfer is to be made, 3. The accounting processing apparatus according to claim 1, wherein the transfer data creation means creates the transfer data based on the journal entry detail information for which the flag is the transfer target.

4. An accounting method for distributing dividends to multiple beneficiaries of a real estate trust, executed by an information processing device having a control unit, comprising: The control unit is Trust contract information including trust contract identification information, settlement date designation information for designating a settlement date, and a transfer date; Beneficiary information including trust agreement identification information, beneficiaries, beneficiary interest ratios, and account information; is configured to be accessible to Executed in the control unit: a journal entry input process for inputting journal entry detail information including a slip number, trust agreement identification information, an occurrence date, a debit, a credit, and an amount; an automatic dividend journal entry creation process for acquiring trust contract identification information for the settlement date to be calculated by referring to the trust contract information, acquiring beneficiaries and their beneficiary rights ratios from the beneficiary information using the acquired trust contract identification information as a key, and automatically creating journal entry detail information for the undivided dividends in the journal entry detail information acquired for the trust contract identification information pro rata according to the acquired beneficiary rights ratios; A transfer data creation step of creating transfer data based on the apportioned journal entry detail information; Including, The settlement date designation information includes the first settlement date, the final settlement date, and the number of months of the settlement cycle, The accounting method is characterized in that in the automatic dividend journal entry creation process, each settlement date is calculated by multiplying the number of months in the settlement cycle by a number ranging from 0 to any number in sequence with respect to the initial settlement date, and adding the product until it exceeds the final settlement date.

5. An accounting processing program for distributing dividends to multiple beneficiaries of a real estate trust, the accounting processing program being executed by an information processing device having a control unit, The control unit is Trust contract information including trust contract identification information, settlement date designation information for designating a settlement date, and a transfer date; Beneficiary information including trust agreement identification information, beneficiaries, beneficiary interest ratios, and account information; is configured to be accessible to The control unit, a journal entry input process for inputting journal entry detail information including a slip number, trust agreement identification information, an occurrence date, a debit, a credit, and an amount; an automatic dividend journal entry creation process for acquiring trust contract identification information for the settlement date to be calculated by referring to the trust contract information, acquiring beneficiaries and their beneficiary rights ratios from the beneficiary information using the acquired trust contract identification information as a key, and automatically creating journal entry detail information for the undivided dividends in the journal entry detail information acquired for the trust contract identification information pro rata according to the acquired beneficiary rights ratios; A transfer data creation step of creating transfer data based on the apportioned journal entry detail information; It is an accounting processing program for executing The settlement date designation information includes the first settlement date, the final settlement date, and the number of months of the settlement cycle, The accounting processing program is characterized in that in the automatic dividend journal entry creation process, each settlement date is calculated by multiplying the number of months in the settlement cycle by a number ranging from 0 to any number in sequence with respect to the initial settlement date, and adding the product until it exceeds the final settlement date.

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