Journal entry creation device, journal entry creation method, and journal entry creation program

Abstract

To provide a journal entry creation device capable of eliminating effect of consumption tax amount according to rebate method when extending to next term even in contract work extending to the next term in percentage of completion as well as purchase tax exemption.SOLUTION: A journal entry creation device includes: a payment request input means for inputting payment request data including payment request number, work number, expense item, tax class, tax-excluded amount, consumption tax amount, and tax included amount; and a percentage of completion transfer means for creating percentage completion reference initial cost data including percentage of completion reference transfer number, work number, expense item, tax class, tax-inclusive amount, tax-excluded amount, consumption tax amount, and delivery transfer classification indicating before delivery or after delivery according to progress reference based on the payment request data, and creating a transfer journal transferring cost price by recognizing consumption tax in delivery based on the percentage completion reference initial cost data.SELECTED DRAWING: Figure 3

Description

[Technical Field]

[0001] The present invention relates to a journal entry creation device, a journal entry creation method, and a journal entry creation program. [Background technology]

[0002] On March 30, 2018, the Accounting Standards Board of Japan published the Accounting Standard for Revenue Recognition (hereinafter referred to as the "New Revenue Recognition Standard"), a comprehensive accounting standard for revenue recognition in Japan, which will generally come into effect from April 2021. The New Revenue Recognition Standard requires the home builder industry, which previously recorded sales using the completed contract method, to adopt accounting procedures closer to the previous percentage-of-completion method. For example, Patent Document 1 is an example of a system that complies with the New Revenue Recognition Standard.

[0003] In addition, for example, if the percentage of completion method and input tax deduction are used and the contract work spans multiple periods, if delivery is made after the cost is transferred based on the progress rate of the second period, only the cost incurred for the second period will be recorded in the tax category (10%), which will result in a discrepancy in the amount of consumption tax calculated using the rebate method. [Prior art documents] [Patent documents]

[0004] [Patent Document 1] Japanese Patent Application Laid-Open No. 2017-182765 Summary of the Invention [Problem to be solved by the invention]

[0005] The present invention has been made in consideration of the above, and aims to provide a journal entry creation device, a journal entry creation method, and a journal entry creation program that can eliminate the impact of consumption tax due to the rebate method when crossing over periods, even for contract work that crosses over periods, when the percentage of completion method and input tax credit are used. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, the present invention provides a journal entry creation device equipped with a control unit, characterized in that the control unit comprises: a payment request input means for inputting payment request data including a payment request number, a construction number, an expense item, a tax category, an amount excluding tax, a consumption tax amount, and an amount including tax; and a percentage-of-completion method transfer means for creating percentage-of-completion method cost data based on the payment request data and in accordance with a percentage-of-completion method, the percentage-of-completion method transfer number, a construction number, an expense item, a tax category, an amount including tax, an amount excluding tax, a consumption tax amount, and a delivery transfer category indicating before or after delivery, and creating a transfer journal entry that recognizes consumption tax at the time of delivery and transfers the costs based on the percentage-of-completion method cost data.

[0007] According to another aspect of the present invention, the transfer journal entry may have debits representing real estate sales cost and provisional consumption tax, and credits representing real estate sales cost and uncompleted construction expenditures.

[0008] According to another aspect of the present invention, the progress-based transfer means may recognize the occurrence of consumption tax in accordance with a consumption tax recognition category that is set.

[0009] According to another aspect of the present invention, the consumption tax recognition categories may include the time of occurrence, the time of completion, and the time of cost transfer.

[0010] In addition, in order to solve the above-mentioned problems and achieve the object, the present invention is a journal entry creation method executed by an information processing device equipped with a control unit, characterized in that it includes: a payment request input step executed by the control unit for inputting payment request data including a payment request number, a construction number, an expense item, a tax category, an amount excluding tax, a consumption tax amount, and an amount including tax; and a percentage-of-completion method transfer step for creating percentage-of-completion method cost data based on the payment request data and in accordance with the percentage-of-completion method, the percentage-of-completion method transfer number, a construction number, an expense item, a tax category, an amount including tax, an amount excluding tax, a consumption tax amount, and a delivery transfer category indicating before or after delivery, and creating a transfer journal entry that recognizes consumption tax at the time of delivery and transfers the costs based on the percentage-of-completion method cost data.

[0011] In addition, in order to solve the above-mentioned problems and achieve the object, the present invention is a journal entry creation program to be executed by an information processing device equipped with a control unit, characterized in that the journal entry creation program executes, in the control unit, a payment request input step of inputting payment request data including a payment request number, a construction number, an expense item, a tax category, an amount excluding tax, a consumption tax amount, and an amount including tax, and a percentage-of-completion method transfer step of creating percentage-of-completion method cost data based on the payment request data and in accordance with the percentage-of-completion method, including a percentage-of-completion method transfer number, a construction number, an expense item, a tax category, an amount including tax, an amount excluding tax, a consumption tax amount, and a delivery transfer category indicating before or after delivery, and creating a transfer journal entry that recognizes consumption tax at the time of delivery and transfers the costs based on the percentage-of-completion method cost data. [Effects of the Invention]

[0012] According to the present invention, when the percentage of completion method and input tax credit are used, it is possible to provide a journal entry creation device, a journal entry creation method, and a journal entry creation program that can eliminate the impact of consumption tax due to the rebate method when the contract spans multiple periods, even for contract work that spans multiple periods. [Brief explanation of the drawings]

[0013] [Figure 1] Figure 1 is a diagram to explain an example in which a difference occurs in the amount of consumption tax calculated using the rebate method in the case of construction work that spans multiple periods. [Figure 2] FIG. 2 is a diagram for explaining an outline of the processing of the present invention. [Figure 3] FIG. 3 is a block diagram showing an example of the configuration of the journal entry creating device according to this embodiment. [Figure 4] FIG. 4 is a flowchart illustrating an example of the overall processing of the control unit of the journal entry creating device according to the present embodiment. [Figure 5] FIG. 5 is a diagram for explaining a specific example of the control unit of the journal entry creating device according to this embodiment. [Figure 6] FIG. 6 is a diagram for explaining a specific example of the control unit of the journal entry creating device according to this embodiment. [Figure 7] FIG. 7 is a diagram for explaining a specific example of the control unit of the journal entry creating device according to this embodiment. [Figure 8A] FIG. 8A is a diagram for explaining a specific example of the control unit of the journal entry creating device according to the present embodiment. [Figure 8B] FIG. 8B is a diagram for explaining a specific example of the control unit of the journal entry creating device according to this embodiment. [Figure 8C] FIG. 8C is a diagram for explaining a specific example of the control unit of the journal entry creating device according to the present embodiment. [Figure 9A] FIG. 9A is a diagram for explaining a specific example of the control unit of the journal entry creating device according to the present embodiment. [Figure 9B] FIG. 9B is a diagram for explaining a specific example of the control unit of the journal entry creating device according to this embodiment. [Figure 10] FIG. 10 is a diagram for explaining a specific example of the control unit of the journal entry creating device according to this embodiment. [Figure 11] FIG. 11 is a diagram for explaining a specific example of the control unit of the journal entry creating device according to this embodiment. [Figure 12] FIG. 12 is a diagram for explaining a specific example of the control unit of the journal entry creating device according to this embodiment. [Figure 13] FIG. 13 is a diagram for explaining a specific example of the control unit of the journal entry creating device according to this embodiment. [Figure 14] FIG. 14 is a diagram for explaining a specific example of the control unit of the journal entry creating device according to this embodiment. [Figure 15] FIG. 15 is a diagram for explaining a specific example of the control unit of the journal entry creating device according to this embodiment. [Figure 16] FIG. 16 is a diagram for explaining a specific example of the control unit of the journal entry creating device according to this embodiment. [Figure 17] FIG. 17 is a diagram for explaining a specific example of the control unit of the journal entry creating device according to this embodiment. [Figure 18] FIG. 18 is a diagram for explaining a specific example of the control unit of the journal entry creating device according to this embodiment. [Figure 19] FIG. 19 is a diagram for explaining a specific example of the control unit of the journal entry creating device according to this embodiment. [Figure 20] FIG. 20 is a diagram for explaining a specific example of the control unit of the journal entry creating device according to this embodiment. [Figure 21] FIG. 21 is a diagram for explaining a specific example of the control unit of the journal entry creating device according to this embodiment. [Figure 22] FIG. 22 is a diagram for explaining a specific example of the control unit of the journal entry creating device according to this embodiment. [Figure 23] FIG. 23 is a diagram for explaining a specific example of the control unit of the journal entry creating device according to this embodiment. [Figure 24] FIG. 24 is a diagram for explaining a specific example of the control unit of the journal entry creating device according to this embodiment. DETAILED DESCRIPTION OF THE INVENTION

[0014] DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment of the present invention will be described in detail with reference to the accompanying drawings. However, the present invention is not limited to this embodiment.

[0015] [1. Overview] The "Accounting Standard for Revenue Recognition (hereinafter referred to as the "New Revenue Recognition Standard")" will come into effect in April 2021. This invention provides a system that can eliminate the impact of consumption tax due to the rebate method when a contract construction project straddles a period, even when the percentage of completion method and input tax credit are used. Below, we will explain 1. Changes in revenue recognition and 2. Input tax credit for construction work in progress.

[0016] 1. Changes in revenue recognition (to comply with the percentage-of-completion method) As obligations are fulfilled over time, revenue is recognised on a progress-to-progress basis as benefits are received by the customer or customer assets increase.

[0017] 2. Input tax deduction for uncompleted construction expenditures When a construction company undertakes construction work and carries out the work, the cost of purchasing raw materials and outsourcing work to subcontractors are not included in the amount of deductible expenses on the day of payment, but are usually accounted for in an uncompleted construction expenditure account, and when the contracted object is completed and handed over, they are included in the amount of deductible expenses as a lump sum as a cost corresponding to sales. The timing of input tax deduction for uncompleted construction expenditures is described on the webpage "https: / / www.nta.go.jp / taxes / shiraberu / taxanswer / shohi / 6487.htm".

[0018] For example, the detached house industry faces the following challenges: (1) In the housing development industry, many companies implement the above-mentioned "2. Input tax deduction for uncompleted construction expenditures," so consumption tax is often recognized at the time of delivery. (2) If the percentage-of-completion method is adopted, cost transfers are made according to the progress rate, so consumption tax cannot be incurred at the time of cost transfer. (3) In the case of construction work spanning multiple periods, this will affect the calculation of the consumption tax amount (rebate method).

[0019] Figure 1 is a diagram to explain the conventional technology when there is a difference in the amount of consumption tax calculated using the rebate method in the case of construction work that spans two fiscal years. In the following explanation, the unit of amount is "100,000 yen" and the notation "100,000 yen" is omitted.

[0020] In Figure 1, we will explain the case where the contract amount is 200 yen (excluding tax), the amount including tax is 220 yen, and the budget amount is 100 yen, and the progress rate is calculated using the cost-proportional method.

[0021] Here is an example of a transfer journal entry when the progress rate is 50%. The expenditure for uncompleted construction work is 55 yen (including 5 yen of consumption tax).

[0022] The cost transfer journal entry (consumption tax is not recognized) is as follows: debit: real estate sales cost (0%): 50 yen / credit: uncompleted construction expenses: 50 yen.

[0023] The sales journal entry is as follows: debit: accounts receivable: 110 yen; credit: sales (10%): 100 yen, provisionally received consumption tax: 10 yen.

[0024] Here, the period has changed.

[0025] When the progress rate is 100% (at the time of delivery), the transfer entry will be Uncompleted construction expenditure: 60 yen (including 10 yen consumption tax).

[0026] The cost transfer journal entry (recognizing the full amount of consumption tax at the time of delivery) is as follows: Debit: Real estate sales cost (10%): 50 yen, Advance payment of consumption tax (10%): 10 yen / Credit: Uncompleted construction expenses: 60 yen.

[0027] The sales accounting entry is as follows: debit accounts receivable: 110 yen, credit sales (10%): 100 yen, provisionally received consumption tax: 10 yen.

[0028] Here, the amount of consumption tax to be paid in the second period, calculated using the rebate method (ignoring whether it is a national or local tax), is 60 x 10 / 110 = 5 (rounded off). This amounts to 5 yen, which is a difference from the original provisionally received amount of consumption tax, 10 yen.

[0029] Therefore, in this embodiment, we propose a system that can eliminate the impact of consumption tax due to the rebate method when the contract spans multiple periods, even in cases where the percentage of completion method and input tax credit are used.

[0030] 2 is a diagram for explaining the outline of the processing of this embodiment. In this embodiment, cost transfer is performed according to the progress rate, and the entire amount is transferred from the real estate sales cost (0%) to the real estate sales cost (10%) at the time of delivery.

[0031] The cost transfer journal entry (recognizing the full amount of consumption tax at the time of delivery) is as follows: Debit: Cost of sales of movable property (0%): 50 yen, Cost of sales of real estate (10%): 100 yen, Advance consumption tax: 10 yen; Credit: Real estate in progress: 50 yen, Cost of sales of real estate (0%): 110 yen.

[0032] The amount of consumption tax to be paid in the second period, calculated using the rebate method (ignoring whether it is a national or local tax), is 110 x 10 / 110 = 10 (determining fractions). In this way, in this embodiment, the rebate method is used to make the provisional payment of consumption tax 10 yen, so that even for contract work that spans multiple periods, the impact of the rebate method on the amount of consumption tax when the period spans can be eliminated.

[0033] The journal entry creation device of this embodiment is useful in the construction industry and the like.

[0034] [2. Configuration] An example of the configuration of the journal entry creating 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 journal entry creating device 100.

[0035] The journal entry creating device 100 is a commercially available desktop personal computer. Note that the journal entry creating device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may also be a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

[0036] The journal entry creating device 100 comprises a control unit 102, a communication interface unit 104, a memory unit 106, and an input / output interface unit 108. The units comprised in the journal entry creating device 100 are connected to each other so as to be able to communicate with each other via any communication path.

[0037] The communication interface unit 104 communicably connects the journal entry creating 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 a communication line. Here, the network 300 has a function of connecting the journal entry creating 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).

[0038] 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 touch panel), 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 achieve a pointing device function. In the following, the output device 114 may be referred to as the monitor 114 or the printer 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112. Furthermore, "output" refers to outputting by the output device 114, and includes, for example, display output to the monitor 114, print output by the printer 114, and sending data to the outside.

[0039] The storage unit 106 stores various databases, tables, files, etc. The storage unit 106 stores computer programs that work in conjunction with an operating system (OS) to issue commands to a central processing unit (CPU) to perform various processes. The storage unit 106 may be, for example, a memory device such as a random access memory (RAM) or a read-only memory (ROM), a fixed disk device such as a hard disk, a flexible disk, or an optical disk. The storage unit 106 also includes a data file 106a.

[0040] Data file 106a is used to store various data such as payment request data, percentage-of-completion cost data, and journal data. Payment request data may include a payment request number, line number, construction number, expense code, tax category, amount excluding tax, consumption tax amount, and amount including tax. Percentage-of-completion cost data may include a percentage-of-completion transfer number, line number, construction number, expense code, tax category, amount excluding tax, consumption tax amount, amount including tax, delivery transfer category (e.g., "0: not delivered" or "1: delivered"), and original document number.

[0041] The control unit 102 is a CPU or the like that comprehensively controls the journal entry creation device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing based on these stored programs. Functionally, the control unit 102 conceptually includes a payment request input unit 102a, a progress-based transfer processing unit 102b, and a screen display control unit 102c.

[0042] The payment request input unit 102a inputs payment request data including the payment request number, construction number, expense item, tax category, tax-excluded amount, consumption tax amount, and tax-inclusive amount, and stores the data in a data file 106a. Furthermore, the payment request input unit 102a creates journal data based on the payment request data and stores it in the data file 106a.

[0043] The percentage of completion method transfer processing section 102b creates percentage of completion method cost data based on the payment request data and in accordance with the percentage of completion method, including the percentage of completion method transfer number, construction number, expense item, tax category, tax-inclusive amount, tax-exclusive amount, consumption tax amount, and delivery transfer category indicating before or after delivery, and stores this in the data file 106a. The percentage of completion method transfer processing section 102b also creates a transfer journal entry based on the percentage of completion method cost data, recognizing consumption tax at the time of delivery and transferring the cost, and stores this in the data file 106a. The transfer journal entry may have the debit side as real estate sales cost and provisional consumption tax, and the credit side as real estate sales cost and uncompleted construction expenditure.

[0044] Furthermore, the progress-based transfer processing unit 102b may recognize the occurrence of consumption tax in accordance with the consumption tax recognition category that is set. The consumption tax recognition category can be set by the operator on a screen (not shown) displayed on the monitor 114. The consumption tax recognition category may include the time of occurrence, the time of completion, and the time of cost transfer (see FIG. 5).

[0045] The screen display control unit 102c controls the display of various screens displayed on the monitor 114 and the reception of inputs therefor.

[0046] [3. Specific Examples] A specific example of the processing of the journal entry creating device 100 in this embodiment will be described with reference to Figures 3 to 24. First, an overview of the overall processing of the journal entry creating device 100 in this embodiment will be described with reference to Figure 4. Figure 4 is a diagram showing a flow for explaining an example of the overall processing of the control unit 102 of the journal entry creating device 100 in this embodiment.

[0047] (3-1. Overall processing flow) 4, the payment request input unit 102a executes payment request input (step S1). Specifically, in the payment request input, the payment request input unit 102a inputs payment request data including a payment request number, a construction number, an expense item, a tax category, an amount excluding tax, a consumption tax amount, and an amount including tax, in response to, for example, an operator's operation on an input screen displayed on the monitor 114, and stores the data in the data file 106a. In addition, in the payment request input, a journal entry is created based on the payment request data, and stored in the data file.

[0048] The percentage of completion method transfer processing section 102b executes percentage of completion method cost transfer processing (step S2). Specifically, in the percentage of completion method transfer processing, the percentage of completion method transfer processing section 102b creates percentage of completion method cost data including a percentage of completion method transfer number, a construction number, an expense item, a tax category, an amount including tax, an amount excluding tax, a consumption tax amount, and a delivery transfer category indicating whether it is before delivery or after delivery, based on the payment request data and in accordance with the percentage of completion method, and stores the data in the data file 106a.

[0049] In addition, in the percentage of completion method transfer processing, the percentage of completion method transfer processing unit 102b creates a transfer journal entry based on the percentage of completion method cost data and stores it in the data file 106a. In this case, a transfer journal entry may be created in which consumption tax is recognized at the time of delivery and the cost is transferred. In addition, the transfer journal entry may have the debit side as real estate sales cost and provisional consumption tax, and the credit side as real estate sales cost and uncompleted construction expenditure.

[0050] Furthermore, when creating a transfer journal entry, the occurrence of consumption tax may be recognized according to the consumption tax recognition category that is set. The consumption tax recognition category can be set by the operator on a screen (not shown) displayed on the monitor 114. The consumption tax recognition category may include the time of occurrence, the time of completion, and the time of cost transfer.

[0051] (3-2. Identifying patterns based on consumption tax recognition classification) We will explain how to identify patterns based on the consumption tax recognition category with reference to Figures 5 to 7. The amount transferred at the time of transfer varies depending on the consumption tax recognition category for each expense item and the status of delivery to the contractor. Figure 5 summarizes the patterns of consumption tax recognition category for each expense item. As shown in Figure 5, the consumption tax recognition categories are "0: When incurred," "1: At completion," and "2: At cost transfer." In the case of "0: When incurred," consumption tax is recognized when the real estate in progress is incurred. In the case of "1: At completion," consumption tax is recognized at the time of delivery for a detached house. In the case of "2: At cost transfer," consumption tax is recognized at the time of delivery for a detached house.

[0052] In the case of condominium development, a clear distinction is made between the time of completion and the time of cost transfer, but in the case of detached house contract construction, the costs are treated as the same as the individual costs, so the expenses at the time of completion are also treated as the same as at the time of cost transfer (at the time of delivery).

[0053] The consumption tax recognition category can be set by the operator, and the payment request input unit 102a and the progress-based transfer processing unit 102b may recognize the timing of consumption tax occurrence and create journal entries according to the set consumption tax recognition category.

[0054] Next, we will explain an example where the progress rate is calculated using the cost-proportional method, assuming a contract amount of 200 yen (excluding tax), a tax-inclusive amount of 220 yen, and a budget amount of 100 yen.

[0055] Figure 6 is a diagram to explain an example of journal entries created by payment request input (S1) and progress-based transfer processing (S2) when the consumption tax recognition category is set to "0: When incurred" in pattern (1).

[0056] (1)-1: Cost entry (created as payment request entry: contract status with contractor is contract) Real estate in progress (tax category: 71 (10%)): 50 yen / Accounts payable: 55 yen Provisional consumption tax: 5 yen

[0057] (1)-2: Transfer journal entry when progress rate is 50% (contract status with the contractor is contract) Real estate sales cost (tax category: 0 (tax exempt)): 50 yen / Real estate in progress (tax category: 0 (tax exempt)): 50 yen

[0058] (1)-3: Additional cost entry (created as payment request entry: contract status with contractor is contract) Real estate in progress (tax category: 71 (10%)): 50 yen / Accounts payable: 55 yen Provisional consumption tax: 5 yen

[0059] (1)-4: Transfer journal entry when the progress rate is 100% (if the contract status with the contractor is a contract and delivery has not yet been made) Real estate sales cost (tax category: 0 (tax exempt)): 50 yen / Real estate in progress (tax category: 0 (tax exempt)): 50 yen

[0060] (1)-4': Transfer journal entry when progress rate is 100% (contract status with the contractor is delivery) Real estate sales cost (tax category: 0 (tax exempt)): 50 yen / Real estate in progress (tax category: 0 (tax exempt)): 50 yen

[0061] Since consumption tax is recognized at the time the real estate in progress is created, the same accounting will be used for both contracts, regardless of whether the contract status with the contractor is contract / delivery.

[0062] Figure 7 is a diagram to explain an example of journal entries created by payment request input (S1) and percentage-of-completion-based transfer processing (S2) when the consumption tax recognition category is set to "1: At completion" and "2: At cost transfer" in pattern (2).

[0063] (2)-1: Cost occurrence journal entry (created as payment request journal entry: contract status with contractor is contract) Uncompleted construction expenditure (tax category: 0 (exempt)): 55 yen / Unpaid amount: 55 yen

[0064] (2)-2: Transfer journal entry when progress rate is 50% (contract status with the contractor is contract) Real estate sales cost (tax category: 0 (tax exempt)): 50 yen / Uncompleted construction expenses (tax category: 0 (tax exempt)): 50 yen

[0065] (2)-3: Additional cost entry (created as payment request entry: contract status with contractor is contract) Uncompleted construction expenditure (tax category: 0 (exempt)): 55 yen / Unpaid amount: 55 yen

[0066] (2)-4: Transfer journal entry when progress rate is 100% (contract status with the contractor is contract) Real estate sales cost (tax category: 0 (tax exempt)): 50 / Uncompleted construction expenses (tax category: 0 (tax exempt)): 50 yen

[0067] (2)-5: Transfer journal entry when the progress rate is 100% (the contract status with the contractor is delivery, and after the transfer of (2)-4, the delivery process is carried out, and the progress-based transfer process is carried out again) Real estate sales cost (tax category: 81 (10%)): 100 yen / Real estate sales cost (tax category: 0 (tax exempt)): 100 yen Provisional consumption tax: 10 yen / Uncompleted construction expenditure: 10 yen

[0068] For the sake of convenience and ease of understanding, the progress rate is assumed to be 100%, but the decision on whether to charge consumption tax is determined based on the "contract status with the contractor."

[0069] (2)-4': Transfer journal entry when progress rate is 100% (contract status with the contractor is delivery) Real estate sales cost (tax category: 0 (tax exempt)): 50 yen / Uncompleted construction expenditure (tax category: 0 (tax exempt)): 50 yen (transfer journal entry based on progress rate) Real estate sales cost (tax category: 81 (10%)): 100 yen / Real estate sales cost (tax category: 0 (tax exempt)): 100 yen (transfer journal entry due to delivery) Provisional consumption tax: 10 yen / Uncompleted construction expenditure: 10 yen

[0070] According to pattern (2), even for contract work that spans two periods, the impact of the consumption tax amount due to the rebate method at the time of the period can be eliminated. If you want to eliminate the impact of the consumption tax amount, it is recommended that you select "1: At the time of completion" and "2: At the time of cost transfer" for the consumption tax recognition category.

[0071] (3-3. Data flow) The flows of payment request data, percentage-of-completion costing data, and journal data will be described with reference to Figures 8A to 8C. Figures 8A to 8C are diagrams for explaining the flows of payment request data, percentage-of-completion costing data, and journal data.

[0072] The assumptions are: 1. The budget amount (excluding tax) is 100, 2. Construction costs are set as "Uncompleted Construction Expenditures" before completion and "Completed Construction Costs" upon completion, and 3. Input tax is deducted. First, an outline of the data flow will be explained with reference to Figure 8A.

[0073] (1) Create a payment request entry (a payment journal entry occurs, and the contract status with the contractor is "Contract"). Uncompleted construction expenditure (0%): 55 yen / Unpaid amount (0%): 55 yen

[0074] (2) Progress-based transfer processing is performed (the contract status with the contracting party is contracted) Real estate sales cost (0%): 50 yen / Uncompleted construction expenditure (0%): 50 yen

[0075] (3) Create a payment request entry (a payment journal entry occurs, and the contract status with the contractor is "Contract"). Uncompleted construction expenditure (0%) 55 yen / Unpaid amount (0%): 55 yen

[0076] (4) Progress-based transfer processing is performed (the contract status with the contracting party is contracted) Real estate sales cost (0%): 50 yen / Uncompleted construction expenditure (0%): 50 yen

[0077] (5) Progress-based transfer processing is performed (the contract status with the contractor is transfer, and progress-based transfer processing is performed upon delivery). Real estate sales cost (10%): 100 yen / Real estate sales cost (0%): 100 yen Provisional consumption tax (10%): 10 yen / Uncompleted construction expenditure (0%): 10 yen

[0078] (4) 'Performance-based transfer processing (The contract status with the contractor is delivery, and this indicates a pattern in which delivery to the customer was made before the performance of the progress-based transfer processing. (4) and (5) are processed at the same time.) Real estate sales cost (0%): 50 yen / Uncompleted construction expenses (0%): 50 yen Real estate sales cost (10%): 100 yen / Real estate sales cost (0%): 100 yen Provisional consumption tax (10%): 10 yen / Uncompleted construction expenditure (0%): 10 yen

[0079] The detailed flow of data will be explained with reference to Figures 8B and 8C. Figures 8B and 8C show journal entry patterns (transfer journal entry source created at the time of cost transfer) according to the delivery transfer classification, and these journal entry patterns according to the delivery transfer classification are registered in the memory unit 106. The payment request input unit 102a and the progress-based transfer processing unit 102b select a journal entry pattern registered in the memory unit 106 according to the delivery transfer classification, and create a journal entry according to the selected journal entry pattern.

[0080] (1) Journal entry of payment request The payment request data is as follows: payment request number "1", line number "1", construction number "sample construction", expense code "construction costs", tax category "10%", amount excluding tax "50 yen", consumption tax amount "5 yen", amount including tax "55 yen".

[0081] The journal entry created will be Uncompleted construction expenditure (0%): 55 yen / Accounts payable (0%): 55 yen.

[0082] (2) Transfer data when the progress rate is 50% (Percentage of Work cost data created by the percentage of work method transfer process) The percentage-of-completion cost data is as follows: percentage-of-completion transfer number "1", row number "1", construction number "current contract construction", expense code "construction costs", tax category "0%", amount including tax "50 yen", amount excluding tax "50 yen", consumption tax amount "0 yen", and delivery transfer category "0: not delivered".

[0083] The journal entry that will be created will be: Real estate sales cost (0%): 50 yen / Real estate in progress (0%): 50 yen.

[0084] (3) Journal entry of payment request The payment request data is payment request number "2", line number "1", construction number "sample construction", expense code "construction costs", tax category "10%", amount excluding tax "50 yen", consumption tax amount "5", amount including tax "55 yen".

[0085] The journal entry that will be created will be Uncompleted Construction Expenditures (0%): 55 / Accounts Payable (0%): 55.

[0086] (4):Transfer journal entry when progress rate is 100% The percentage-of-completion cost data is as follows: percentage-of-completion transfer number "2", row number "1", construction number "current contract work", expense code "construction costs", tax category "0%", amount including tax "50 yen", amount excluding tax "50 yen", consumption tax amount "0 yen", and delivery transfer category "0: not delivered".

[0087] The journal entry that will be created will be: Real estate sales cost (0%): 50 yen / Real estate in progress (0%): 50 yen.

[0088] (5) Transfer journal entry when progress rate is 100% (after delivery) The percentage-of-completion cost data is as follows: percentage-of-completion transfer number "3", row number "1", construction number "current contract work", expense code "construction costs", tax category "10%", amount including tax "55", amount excluding tax "50", consumption tax amount "5", and delivery transfer category "1: Delivery".

[0089] The journal entry that will be created is as follows: Real estate sales cost (0%): 100 yen / Real estate sales cost (0%): 100 yen Consumption tax amount: 10 yen / Uncompleted construction expenditure (0%): 10 yen

[0090] (4)'Transfer journal entry when progress rate is 100% The first line of the percentage-of-completion cost data is as follows: percentage-of-completion transfer number "2," line number "1," construction number "current contract work," expense code "construction costs," tax category "0%," amount including tax "50 yen," amount excluding tax "50 yen," consumption tax amount "0 yen," and transfer category for delivery "0: not delivered." The second line is data added upon recognition of delivery, and is as follows: percentage-of-completion transfer number "2," line number "2," construction number "current contract work," expense code "construction costs," tax category "10%," amount including tax "55 yen," amount excluding tax "50 yen," consumption tax amount "5 yen," and transfer category for delivery "1: delivered."

[0091] The journal entry that will be created is as follows: Real estate sales cost (0%): 50 yen / Uncompleted construction expenses (0%): 50 yen Real estate sales cost (10%): 100 yen / Real estate sales cost (0%): 100 yen Consumption tax amount: 10 yen / Uncompleted construction expenditure (0%): 10 yen

[0092] (3-4. Logic of progress-based transfer processing) The logic of the progress-based transfer process will be explained by calculating Figures 9A and 9B. Figures 9A and 9B are diagrams for explaining the logic of the progress-based transfer process.

[0093] (1) Journal entry of payment request The payment request data is payment request number "1," construction number "sample construction," expense item code "construction costs," tax category "10%," amount excluding tax "50 yen," consumption tax amount "5 yen," and amount including tax "55 yen."

[0094] (2) Transfer data when progress rate is 50% 1. Update the payment request data that has occurred in the Percentage of Completion Method Transfer Details Work. The following will be displayed in the Percentage of Completion Method Transfer Details Work: document number "1", construction number "Sample construction", expense code "Construction costs", tax category "10%", amount excluding tax "50 yen", consumption tax amount "5 yen", amount including tax "55 yen", and delivery transfer category "0: Not delivered".

[0095] 2. After the percentage of completion method transfer process is performed, the contents of the percentage of completion method transfer occurrence details work are updated to the percentage of completion method cost data. The percentage of completion method cost data will be: percentage of completion method transfer number "1", line number "1", project number "sample project", expense code "construction cost", tax category "0%", amount excluding tax "50 yen", consumption tax amount "5 yen", amount including tax "55 yen", delivery transfer category "0: not delivered", and original document number "1". The tax category is forcibly set to "0%" because delivery has not been made. The original document number is used to manage the history of the original document number for which the transfer was made.

[0096] (3) Journal entry of payment request Add the data generated this time (payment request number "2", construction number "sample construction", expense code "construction costs", tax category "10%", amount excluding tax "50 yen", consumption tax amount "5 yen", amount including tax "55 yen") to the second line of the payment request data.

[0097] (4) Transfer journal entry when progress rate is 100% 1. The payment request data generated in the Percentage of Completion Method Transfer Occurrence Details Work is updated, and the following data is displayed in the Percentage of Completion Method Transfer Occurrence Details Work: document number "2", construction number "Sample construction", expense code "Construction costs", tax category "10%", amount excluding tax "50 yen", consumption tax amount "5 yen", amount including tax "55 yen", and delivery transfer category "0: Not delivered".

[0098] When updating data in the percentage-of-completion method transfer occurrence details work, the percentage-of-completion method cost data is referenced and payment request data that matches the original document number is not subject to updating.

[0099] 2. After the percentage of completion method transfer process is completed, update the contents of the percentage of completion method transfer details worksheet to the percentage of completion method cost data. The percentage of completion method cost data will be: percentage of completion method transfer number "2", line number "1", project number "sample project", expense code "construction costs", tax category "0%", amount excluding tax "50 yen", consumption tax amount "5 yen", amount including tax "55 yen", delivery transfer category "0: Not delivered", and original document number "2".

[0100] (5) Transfer journal entry when progress rate is 100% (after delivery) 1. Update the data generated in the Percentage of Completion Method Transfer Occurrence Details Work. When updating data in the Percentage of Completion Method Transfer Occurrence Details Work, if delivery has already been made, all past payment request data will be updated. The first line of the Percentage of Completion Method Transfer Occurrence Details Work will display the document number "1", construction number "Sample construction", expense code "Construction costs", tax category "10%", amount excluding tax "50 yen", consumption tax amount "5 yen", amount including tax "55 yen", and delivery transfer category "1: Delivery". The second line will display the document number "2", construction number "Sample construction", expense code "Construction costs", tax category "10%", amount excluding tax "50 yen", consumption tax amount "5 yen", amount including tax "55 yen", and delivery transfer category "1: Delivery".

[0101] 2. After the percentage-of-completion transfer process is completed, update the contents of the percentage-of-completion transfer details worksheet to the percentage-of-completion cost data. The percentage-of-completion cost data for the first line will be: percentage-of-completion transfer number "3," line number "1," project number "sample project," expense code "construction cost," tax category "10%," amount excluding tax "50 yen," consumption tax amount "5 yen," amount including tax "55 yen," transfer category "1: delivery," and original document number "1." The percentage-of-completion transfer number for the second line will be: percentage-of-completion transfer number "3," line number "2," project number "sample project," expense code "construction cost," tax category "10%," amount excluding tax "50 yen," consumption tax amount "5 yen," amount including tax "55 yen," transfer category "1: delivery," and original document number "2."

[0102] (4)'Transfer journal entry when progress rate is 100% 1. Update the payment request data that has occurred in the Percentage of Completion Method Transfer Occurrence Details Work. When updating data in the Percentage of Completion Method Transfer Occurrence Details Work, reference the Percentage of Completion Method cost data, and exclude payment request data that matches the original document number. Also, if delivery has already been made, update all past payment request data.

[0103] The first line of the percentage-of-completion-based transfer occurrence details work contains the payment request data for the undelivered period (slip number "2", construction number "sample construction", expense code "construction cost", tax classification "10%", amount excluding tax "50 yen", consumption tax amount "5 yen", amount including tax "55 yen", transfer classification "0: delivery"); the second line contains the payment request data at the time of delivery (slip number "1", construction number "sample construction", expense code "construction cost" The third line contains the payment request data at the time of delivery (document number "2", construction number "sample construction", expense code "construction cost", tax category "10%", amount excluding tax "50", consumption tax amount "5 yen", amount including tax "55 yen", delivery transfer category "1: delivery").

[0104] 2. After the percentage-of-completion transfer process is completed, the contents of the percentage-of-completion transfer details worksheet are updated to the percentage-of-completion cost data. The first line of the percentage-of-completion cost data is: percentage-of-completion transfer number "2," line number "1," project number "sample project," expense code "construction cost," tax category "0%," amount excluding tax "50 yen," consumption tax amount "5 yen," amount including tax "55 yen," transfer category "0: not delivered," and original document number "2." The second line is: percentage-of-completion transfer number "2," line number "2," project number "sample project," expense code "construction cost," tax category "10%," amount excluding tax "50 yen," consumption tax amount "5 yen," amount including tax "55 yen," transfer category "1: delivered," and original document number "1." The third line has the percentage-of-completion transfer number "2", line number "3", construction number "sample construction", expense code "construction costs", tax category "10%", amount excluding tax "50 yen", consumption tax amount "5 yen", amount including tax "55 yen", delivery transfer category "1: Delivery", and original document number "2".

[0105] (3-5. Screen image) 10 to 24 are diagrams for explaining the operation procedure. FIG. 10 is a diagram showing an example of an image of a screen for registering construction information. FIG. 11 is a diagram showing an example of an image of a screen for registering an execution budget. FIG. 12 is a diagram showing an example of an image of a screen for (1) issuing a payment request input (registering a purchase = payment request causes a payment journal entry). FIG. 13 is a diagram showing an example of a journal data transmission list. FIG. 14 is a diagram showing an example of an image of a screen for (2) performing progress-based transfer processing. FIG. 15 is a diagram showing an example of a journal data transmission list.

[0106] FIG. 16 is a diagram showing an example of an image of a screen for (3) issuing a payment request input (registering a purchase = payment request generates a payment journal entry). FIG. 17 is a diagram showing an example of a journal data transmission list. FIG. 18 is a diagram showing an example of an image of a screen for (4) performing a progress-based transfer process. FIG. 19 is a diagram showing an example of a journal data transmission list. FIG. 20 and FIG. 21 are diagrams showing example images of a screen for (5) performing a progress-based transfer process (performing a progress-based transfer process after performing a delivery process). FIG. 22 is a diagram showing an example of a journal data transmission list. FIG. 23 is a diagram showing an example of an image of a screen for (4)' performing a progress-based transfer process (performing a cost transfer process after performing a delivery process). FIG. 24 is a diagram showing an example of a journal data transmission list.

[0107] As explained above, according to this embodiment, there is provided a payment request input unit 102a which inputs payment request data including the payment request number, construction number, expense item, tax category, amount excluding tax, amount of consumption tax, and amount including tax, and a percentage of completion method transfer processing unit 102b which creates percentage of completion method cost data based on the payment request data and in accordance with the percentage of completion method, including the percentage of completion method transfer number, construction number, expense item, tax category, amount including tax, amount excluding tax, amount of consumption tax, and a delivery transfer category indicating before or after delivery, and based on the percentage of completion method cost data, creates a transfer journal entry in which consumption tax is recognized at the time of delivery and the cost is transferred.Therefore, when using the percentage of completion method and input tax deduction, it is possible to eliminate the impact of the consumption tax amount due to the rebate method when the period spans over, even for contract work that spans over multiple periods.

[0108] [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 the achievement of SDGs Goals 8 and 9.

[0109] 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.

[0110] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0111] 5. Other Embodiments The present invention may be implemented in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0112] 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.

[0113] Furthermore, 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 can be changed as desired unless otherwise specified.

[0114] Furthermore, with regard to the journal entry creating device 100, the components shown in the figures are functional concepts, and do not necessarily have to be physically configured as shown in the figures.

[0115] For example, all or any part of the processing functions of the journal entry creation device 100, particularly the processing functions performed by the control unit 102, may be implemented by a CPU and a program interpreted and executed by the CPU, or may be implemented as hardware using wired logic. The program is recorded on a non-transitory, computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the journal entry creation device 100 as needed. That is, a computer program for providing instructions to the CPU in cooperation with the OS and performing various processes is recorded in the storage unit 106, such as a ROM or HDD (Hard Disk Drive). This computer program is executed by being loaded into RAM, and cooperates with the CPU to form the control unit 102.

[0116] This computer program may also be stored in an application program server connected to the journalization device 100 via any network, and all or part of it may be downloaded as needed.

[0117] Furthermore, the program for executing the processes described in this embodiment may be stored in a non-transitory computer-readable recording medium or configured as a program product. Here, the term "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) disc.

[0118] Furthermore, a "program" is a data processing method written in any language or description method, regardless of the format, such as source code or binary code. Note that a "program" is not necessarily limited to a single structure, but also includes a structure that is distributed as multiple modules or libraries, or a structure that achieves its function by cooperating with a separate program, such as an OS. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, can use well-known configurations and procedures.

[0119] The various databases 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 used for various processes and providing websites.

[0120] The journal entry creating 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 journal entry creating device 100 may also be realized by installing software (including programs or data) that causes the information processing device to realize the processing described in this embodiment.

[0121] Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them can be configured by functionally or physically distributing and integrating them in any unit depending on various additions or function additions. In other words, the above-described embodiments can be implemented in any combination, or embodiments can be implemented selectively. [Explanation of symbols]

[0122] 100 Journal entry creation device 102 Control section 102a Payment request input section 102b Progress-based transfer processing unit 102c Screen display control unit 104 Communication interface unit 106 Storage section 106a Data File 108 Input / Output Interface Section 112 Input Device 114 Output Device 200 servers 300 Network

Claims

1. A journal entry creation device equipped with a control unit, The control unit a payment request input means for inputting payment request data including a payment request number, a construction number, an expense item, a tax category, an amount excluding tax, an amount of consumption tax, and an amount including tax; a percentage-of-completion method transfer means for creating percentage-of-completion method cost data based on the payment request data and in accordance with the percentage-of-completion method, including a percentage-of-completion method transfer number, a construction number, an expense item, a tax category, an amount including tax, an amount excluding tax, a consumption tax amount, and a delivery transfer category indicating whether it is before or after delivery, and creating a transfer journal entry for recognizing consumption tax at the time of delivery and transferring the cost based on the percentage-of-completion method cost data; Equipped with The journal entry preparation device is characterized in that the progress-based transfer means recognizes the occurrence of consumption tax in accordance with a consumption tax recognition category that can be set by an operator.

2. 2. The journal entry creating device according to claim 1, wherein the transfer journal entry has debits of real estate sales cost and provisional consumption tax, and credits of real estate sales cost and uncompleted construction expenditure.

3. 3. The journal entry preparation device according to claim 1, wherein the consumption tax recognition categories include when the consumption tax is incurred, when the construction is completed, and when the cost is transferred.

4. A journal entry creation method executed by an information processing device having a control unit, Executed in the control unit: a payment request input step of inputting payment request data including a payment request number, a construction number, an expense item, a tax category, an amount excluding tax, a consumption tax amount, and an amount including tax; a percentage-of-completion method transfer step of creating percentage-of-completion method cost data based on the payment request data and in accordance with the percentage-of-completion method, including a percentage-of-completion method transfer number, a construction number, an expense item, a tax category, an amount including tax, an amount excluding tax, a consumption tax amount, and a delivery transfer category indicating whether it is before or after delivery, and creating a transfer journal entry for recognizing consumption tax at the time of delivery and transferring the cost based on the percentage-of-completion method cost data; Including, The journal entry preparation method is characterized in that, in the progress-of-completion-based transfer step, the occurrence of consumption tax is recognized in accordance with a consumption tax recognition category that can be set by an operator.

5. A journal entry creation program to be executed by an information processing device having a control unit, The control unit a payment request input step of inputting payment request data including a payment request number, a construction number, an expense item, a tax category, an amount excluding tax, a consumption tax amount, and an amount including tax; a percentage-of-completion method transfer step of creating percentage-of-completion method cost data based on the payment request data and in accordance with the percentage-of-completion method, including a percentage-of-completion method transfer number, a construction number, an expense item, a tax category, an amount including tax, an amount excluding tax, a consumption tax amount, and a delivery transfer category indicating whether it is before or after delivery, and creating a transfer journal entry for recognizing consumption tax at the time of delivery and transferring the cost based on the percentage-of-completion method cost data; This is a journal entry creation program for executing The journal entry creation program is characterized in that, in the progress-of-completion-based transfer step, the occurrence of consumption tax is recognized in accordance with a consumption tax recognition category that can be set by an operator.

Images