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

Abstract

To enable sufficient disclosure and comprehension of periodic profit or loss.SOLUTION: A sales reference detection unit detects a sales reference set for the next split accounting period, by referring to, at the end of the term of a split accounting period, project status data including a sales reference set for each of multiple split accounting periods of one accounting period, out of multiple sales references with which the sales amount generated upon execution of a contract for a project is calculated in different calculation forms. When the detection unit detects that different sales references are set for the end of the term of the split accounting period and the next split accounting period, respectively, a reversal processing unit performs reversal processing of the sales and prime cost in the split accounting period until the sales reference is modified. A calculation unit calculates the sales and prime cost of the split accounting period with the modified sales reference, based on the modified sales reference. A data generation unit generates journal data of the sales and prime cost which is to be reversal processing, and journal data of the sales and prime cost based on the modified sales reference.SELECTED DRAWING: Figure 7

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] Under the Accounting Standards for Revenue Recognition, which came into effect in April 2021, it is now required by law to disclose account items based on sales criteria as notes on the profit and loss statement (PL).

[0003] As prior art related to sales standards, Patent Document 1 (JP Patent Publication No. 2022-039638) discloses a business support device that reduces the burden on operators and shortens the time required for accounting procedures when recording progress sales based on cost recovery standards.

[0004] For a contract for which a cost recovery basis is set, this business support device creates sales journal information and transfer journal information for the current month, each equal to the cost amount for the current month linked to the contract. Also, for a contract for which a percentage of completion basis is set, this device creates transfer journal information for the current month, each equal to the cost amount for the current month linked to the contract, and sales journal information for the current month, each equal to the sales amount for the current month linked to the contract. Furthermore, upon completion of a project for which a cost recovery basis or a percentage of completion basis is set, this device creates transfer journal information for the current month, each equal to the cost amount for the current month linked to the contract, sales journal information for the current month, each equal to the sales amount for the current month linked to the contract, and reversal journal information for the current month, each equal to the total amount of all sales journal information recorded up to the month prior to the current month.

[0005] This reduces the burden on operators and shortens the time required for accounting settlement processing when recording progress sales on a cost recovery basis. [Prior art documents] [Patent documents]

[0006] [Patent Document 1] Japanese Patent Publication No. 2022-039638 Summary of the Invention [Problem to be solved by the invention]

[0007] In the past, when automatically creating sales journal entries for accounts based on sales standards, even if the sales standards were changed, for example, from the cost recovery method to the percentage-of-completion method, only the difference between the amount already recorded and the sales standard was recorded in the month of the changeover. As a result, conventional accounting processing devices were insufficient for disclosing and understanding profits and losses for the period.

[0008] The present invention has been made in consideration of the above-mentioned problems, and aims to provide an accounting processing device, an accounting processing method, and an accounting processing program that enable sufficient disclosure and understanding of periodic profits and losses. [Means for solving the problem]

[0009] In order to solve the above-mentioned problems and achieve the object, the accounting processing device of the present invention includes a sales standard detection unit that, at the end of a divided accounting period, references project status data including sales standards set for multiple divided accounting periods within one accounting period among multiple sales standards that calculate the sales generated by fulfilling a contract for a project in different calculation formats, and detects the sales standard set for the next divided accounting period; and, when the sales standard detection unit detects that different sales standards have been set for the end of the divided accounting period and the next divided accounting period, calculates the sales for the divided accounting period until the sales standard is changed. Generate reversal data including a reversal class indicating that sales and costs are reversed as sales and costs to generate journal entry data to be recorded in the split accounting period after the change in sales standards. When the reversal processing unit, which performs reversal processing, and the sales standard detection unit detect that different sales standards are set for the end of the split accounting period and the next split accounting period, Based on the reversed sales and costs, the revised sales standard for the split accounting period in which the sales standard was changed will be applied. a calculation unit for calculating sales and costs; By referencing the account item master by sales standard in which the cost account items and sales account items corresponding to each sales standard are respectively stored, journal entry data of the sales amount in the split accounting period before the change in the sales standard, in which the debit account item is the sales account item before the change and the credit account item is the sales account item after the change, journal entry data of the cost amount in the split accounting period before the change in the sales standard, in which the debit account item is the cost account item after the change and the credit account item is the cost account item before the change, journal entry data of the sales amount in the split accounting period under the changed sales standard calculated by the calculation unit, in which the debit account item is the receivable and the credit account item is the sales account item after the change, and journal entry data of the cost amount in the split accounting period under the changed sales standard calculated by the calculation unit, in which the debit account item is the cost account item under the changed sales standard and the credit account item is the cost of work in process, are generated as journal entry data to be recorded in the split accounting period under the changed sales standard. and a data generating unit.

[0010] In order to solve the above problems and achieve the object, the present invention provides The accounting method of the accounting processing device isa sales standard detection step in which a sales standard detection unit refers to project status data including sales standards set for multiple divided accounting periods within one accounting period among multiple sales standards that calculate sales generated by fulfilling a contract for a project in different calculation formats at the end of the divided accounting period, and detects the sales standard set for the next divided accounting period; and if it is detected in the sales standard detection step that different sales standards are set for the end of the divided accounting period and the next divided accounting period, a reversal processing unit detects the sales standard set for the divided accounting period until the sales standard is changed. Generate reversal data including a reversal class indicating that sales and costs are reversed as sales and costs to generate journal entry data to be recorded in the split accounting period after the change in sales standards. In the reversal processing step for performing the reversal processing and the sales standard detection step, when it is detected that different sales standards are set for the end of the divided accounting period and the next divided accounting period, a calculation unit: Based on the reversed sales and costs, the revised sales standard for the split accounting period in which the sales standard was changed will be applied. a calculation step of calculating sales and costs; and a data generation unit By referencing the account item master by sales standard in which the cost account items and sales account items corresponding to each sales standard are respectively stored, journal entry data for the sales amount in the split accounting period before the change in sales standards, where the debit account item is the sales account item before the change and the credit account item is the sales account item after the change, journal entry data for the cost amount in the split accounting period before the change in sales standards, where the debit account item is the cost account item after the change and the credit account item is the cost account item before the change, journal entry data for the sales amount in the split accounting period under the changed sales standards calculated in the calculation step, where the debit account item is the receivable and the credit account item is the sales account item after the change, and journal entry data for the cost amount in the split accounting period under the changed sales standards calculated in the calculation step, where the debit account item is the cost account item under the changed sales standards and the credit account item is the cost of work in process, are generated as journal entry data to be recorded in the split accounting period after the change in sales standards. and a data generating step.

[0011] In order to solve the above-mentioned problems and achieve the object, the accounting processing program of the present invention includes a sales standard detection unit that, at the end of a divided accounting period, references project status data including sales standards set for multiple divided accounting periods within one accounting period from among multiple sales standards that calculate the sales generated by fulfilling a contract for a project in different calculation formats, and detects the sales standard set for the next divided accounting period; and, when the sales standard detection unit detects that different sales standards have been set for the end of the divided accounting period and the next divided accounting period, calculates the sales for the divided accounting period until the sales standard is changed. Generate reversal data including a reversal class indicating that sales and costs are reversed as sales and costs to generate journal entry data to be recorded in the split accounting period after the change in sales standards. When the reversal processing unit, which performs reversal processing, and the sales standard detection unit detect that different sales standards are set for the end of the split accounting period and the next split accounting period, Based on the reversed sales and costs, the revised sales standard for the split accounting period in which the sales standard was changed will be applied. a calculation unit for calculating sales and costs; By referencing the account item master by sales standard in which the cost account items and sales account items corresponding to each sales standard are respectively stored, journal entry data of the sales amount in the split accounting period before the change in the sales standard, in which the debit account item is the sales account item before the change and the credit account item is the sales account item after the change, journal entry data of the cost amount in the split accounting period before the change in the sales standard, in which the debit account item is the cost account item after the change and the credit account item is the cost account item before the change, journal entry data of the sales amount in the split accounting period under the changed sales standard calculated by the calculation unit, in which the debit account item is the receivable and the credit account item is the sales account item after the change, and journal entry data of the cost amount in the split accounting period under the changed sales standard calculated by the calculation unit, in which the debit account item is the cost account item under the changed sales standard and the credit account item is the cost of work in process, are generated, respectively. It functions as a data generation unit. [Effects of the Invention]

[0012] The present invention makes it possible to fully disclose and understand profits and losses for a period. [Brief explanation of the drawings]

[0013] [Figure 1] FIG. 1 is a block diagram showing the hardware configuration of a accounting processing device according to an embodiment. [Figure 2] FIG. 2 is a diagram illustrating an example of the project basic information management master. [Figure 3] FIG. 3 is a diagram illustrating an example of the project cost calculation basic information master. [Figure 4] FIG. 4 is a diagram illustrating an example of the sales criteria master. [Figure 5] FIG. 5 is a diagram illustrating an example of the monthly period master. [Figure 6] FIG. 6 is a diagram showing an example of the sales standard account item master. [Figure 7] FIG. 7 is a diagram for explaining an overview of the accounting processing device according to the embodiment. [Figure 8] FIG. 8 is a diagram for explaining another overview of the accounting processing device according to the embodiment. [Figure 9] FIG. 9 is a diagram showing the flow of monthly processing from the start of construction until completion. [Figure 10] FIG. 10 is a diagram showing the flow of monthly processing from the start of construction until completion. [Figure 11] FIG. 11 is a diagram showing the flow of monthly processing from the start of construction until completion. [Figure 12] FIG. 12 is a diagram showing the flow of processing when construction is completed. [Figure 13] FIG. 13 is a diagram showing the flow of processing when construction is completed. [Figure 14] FIG. 14 is a diagram showing the flow of processing when the sales criterion is changed. [Figure 15] FIG. 15 is a diagram showing an example of the sales criteria registration screen. [Figure 16] FIG. 16 is a diagram showing the sales standards and the like set for each construction project in each quarter. [Figure 17] FIG. 17 is a diagram illustrating an example of project state data. [Figure 18] FIG. 18 is a diagram showing an example of project progress-based sales data. [Figure 19] FIG. 19 is a diagram illustrating an example of the project cost summary data. [Figure 20] FIG. 20 is another diagram showing an example of the project cost summary data. [Figure 21] FIG. 21 is a diagram illustrating an example of journal data generated for each accounting year and month by the accounting processing device according to the embodiment. [Figure 22] FIG. 22 is a diagram showing journal data of a comparative example. [Figure 23] FIG. 23 is a diagram illustrating an example of an income statement created based on the journal data generated by the accounting processing device according to the embodiment. [Figure 24] FIG. 24 is a diagram showing the sales standards and the like set for each construction project in each quarter. [Figure 25] FIG. 25 is a diagram illustrating an example of project state data. [Figure 26] FIG. 26 is a diagram showing an example of project progress-based sales data. [Figure 27] FIG. 27 is a diagram illustrating an example of the project cost summary data. [Figure 28] FIG. 28 is a diagram illustrating an example of the project cost summary data. [Figure 29] FIG. 29 is a diagram for explaining the operation when the initial sales standard is changed. [Figure 30] FIG. 30 is a diagram for explaining the operation when the sales criterion is changed multiple times. [Figure 31] FIG. 31 is a diagram illustrating an example of the project cost summary data. [Figure 32] FIG. 32 is a diagram for explaining the operation when the construction work spanning a period is completed. [Figure 33] FIG. 33 is a diagram illustrating an example of journal data. DETAILED DESCRIPTION OF THE INVENTION

[0014] Hereinafter, a detailed description will be given of an accounting processing device according to an embodiment of the present invention with reference to the accompanying drawings. However, the present invention is not limited to the following embodiment.

[0015] (Hardware configuration) As shown in FIG. 1, the accounting processing device 1 of this embodiment comprises a memory unit 2, a control unit 3, a communication interface unit 4, and an input / output interface unit 5. An input device 6 and an output device 7 are connected to the input / output interface unit 5. The output device 7 corresponds to a display unit of a monitor device (including a home television) or a speaker device. The input device 6 can be a keyboard device, a mouse device, a microphone device, or a monitor device that functions as a pointing device in cooperation with a mouse device. The communication interface unit 4 is connected to a network, for example, a wide area network such as the Internet or a private network such as a local area network (LAN).

[0016] The storage unit 2 may be, for example, a read-only memory (ROM), a random access memory (RAM), a hard disk drive (HDD), or a solid state drive (SSD). The storage unit 2 stores an accounting program that enables sufficient disclosure and understanding of periodic profits and losses. The storage unit 2 also stores a project basic information management master 11, a project cost accounting basic information master 12, a sales criteria master 13, a monthly period master 14, and a sales criteria-specific account item master 15, which will be described later.

[0017] The memory unit 2 also stores project basic data, project order data, project budget data, project procurement data, project status data, project completion forecast data, project progress rate data, project progress-based sales data, project cost aggregation data, etc., which will be described later.

[0018] 2 is a diagram showing an example of the project basic information management master 11. This project basic information management master 11 is a master that sets the unit for creating a budget, and stores the setting value for the item name "project budget unit category."

[0019] For example, the setting value can be selected from "0: per project," "1: per order number," and "2: per order detail." In the example in Figure 2, "0: per project" is set as the unit for creating the budget for the project budget unit category.

[0020] Next, Fig. 3 is a diagram showing an example of the project cost accounting basic information master 12. The project cost accounting basic information master 12 is a master that sets the unit and timing for recording sales when a "progression-based progress rate calculation unit" that records sales according to the progress of a contract for construction or the like is set as the sales standard. This project cost accounting basic information master 12 has the item names "progression-based progress rate calculation unit classification" and "progression-based sales recording cycle classification."

[0021] The "Percentage-Based Progress Rate Calculation Unit Category" can be selected from "0: Project Unit," "1: Order Number Unit," or "2: Order Detail Unit." The example in Figure 3 shows an example where "0: Project Unit" has been set as the "Percentage-Based Progress Rate Calculation Unit Category" and is the unit for recording progress-based sales.

[0022] The "Period of Progress Sales Recording Cycle" can be selected from "0: Monthly," "1: Quarterly," "2: Half-Yearly," and "3: Full Year." The example in Figure 3 shows an example where "1: Quarterly" is set as the timing for recording progress-based sales.

[0023] Next, Fig. 4 is a diagram showing an example of the sales standard master 13. This sales standard master 13 is a master that selects and sets sales standards for contract performance periods such as "monthly," "quarterly," "half-yearly," and "single period." As an example, in the example of Fig. 4, the "completion standard" with sales standard category "0," the "progress standard" with sales standard category "1," and the "cost recovery standard" with sales standard category "2" can be selected.

[0024] 5 is a diagram showing an example of the monthly period master 14. The monthly period master 14 stores the start date and end date of each fiscal year. As will be described later, the control unit 3 refers to the monthly period master 14 to recognize the current fiscal year or the start date and end date of a fiscal year.

[0025] 6 is a diagram showing an example of the sales standard-specific account item master 15. This sales standard-specific account item master 15 is a master in which cost account items and sales account items according to the sales standard are set. When the sales standard is changed, the control unit 3 converts the cost account items and sales account items for the period before the sales standard was changed into the account items set in this sales standard-specific account item master 15. This will be described in more detail later.

[0026] (Functional configuration of accounting processing device) Next, the control unit 3 executes the accounting processing program stored in the memory unit 2, and thereby functions as a sales standard detection unit 21, a data generation unit 22, a calculation unit 23, a return processing unit 24, a display control unit 25, and a memory control unit 26, as shown in Figure 1.

[0027] The sales standard detection unit 21 refers to project status data at the end of a divided accounting period, including sales standards set for multiple divided accounting periods within one accounting period, from among multiple sales standards that calculate the sales generated by fulfilling the project contract using different calculation methods, and detects the sales standard set for the next divided accounting period.

[0028] For example, one accounting period is from April to March of the following year, and quarterly, semiannual, monthly, etc. are examples of "divided accounting periods."

[0029] When the sales standard detection unit 21 detects that different sales standards are set for the end of a split accounting period and the next split accounting period, the return processing unit 24 performs return processing of sales and costs for the split accounting period until the sales standard is changed.

[0030] If the sales standard detection unit 21 detects that different sales standards are set for the end of the divided accounting period and the next divided accounting period, the calculation unit 23 calculates the sales and cost of the divided accounting period for which the sales standard has been changed based on the changed sales standard.

[0031] The data generating unit 22 generates journal data of sales and costs for which the reversal process is performed, and journal data of sales and costs based on the changed sales standard calculated by the calculating unit 23.

[0032] Furthermore, if the sales standard detection unit 21 detects that different sales standards are set for the end of a divided accounting period and the next divided accounting period, but that the next divided accounting period corresponds to the first divided accounting period of a new accounting period, the reversal processing unit 24 does not perform reversal processing, and the calculation unit 23 calculates the sales and cost for the new accounting period based on the sales standard set for the next divided accounting period. In this way, if the sales standard is changed from the next period, prohibiting reversal processing ensures the clarity of sales and cost for each period.

[0033] In addition, when generating journal data, the data generation unit 22 refers to the sales criterion-specific account item master 15, which is an example of a storage unit in which the account items for sales and cost corresponding to each sales criterion are stored, and generates journal data with the account items for sales according to the sales criterion and the account items for cost according to the sales criterion.

[0034] (overview) Next, an overview of the accounting processing operation of the accounting processing device 1 of the embodiment will be explained using Figure 7. Note that, as an example, the following explanation will be given assuming that "multiple sales standards" are a cost recovery standard in which sales are equal to the incurred expenses, and a percentage of completion standard in which sales are recorded according to the progress of contract performance, and that a "contract" is construction work for a specified project.

[0035] The example in Figure 7 is an example where the first period is from April to March of the following year, and sales are accounted for on a quarterly basis. Also, in the example in Figure 7, the sales standard for the first quarter (April to June) and the second quarter (July to September) was set to the "cost recovery basis," but the sales standard for the third quarter (October to December) and the fourth quarter (January to March of the following year) was changed to the "progress of completion basis."

[0036] First, in the "comparison example" for the accounting processing device 1 of the embodiment, even when the sales basis was switched, only the difference from the already recorded amount was recorded in the month of the sales basis switch. In other words, in the example of Figure 7, in the third quarter when the system was switched to the "progress-based" system, the progress rate was 75% for the contract amount of 10 million yen, so the sales amount was "10 million yen x 0.75 = 7.5 million yen." By subtracting 2 million yen from the first quarter and 1.5 million yen from the second quarter from this 7.5 million yen, the difference was 4 million yen. This 4 million yen was recorded as the progress-based sales for the third quarter. Furthermore, because the costs incurred in the third quarter were "2.5 million yen," this "2.5 million yen" was recorded as the costs for the third quarter.

[0037] In addition, even though the sales standard had been changed, sales for the first through fourth quarters were recorded under the same account heading, "Receivables / Performance-Based Sales," and costs for the first through fourth quarters were recorded under the same account heading, "Completed Cost / Work-in-Progress Cost." As a result, in the comparative example, the disclosure and understanding of profit and loss for the period were insufficient.

[0038] In contrast, in the case of the accounting processing device 1 of the embodiment, as shown in Figure 7, the sales of "3.5 million yen" for the first and second quarters before the sales standard was changed are reversed in the third quarter after the sales standard was changed. Then, sales for the first through third quarters are calculated using the new sales standard after the change (10 million yen x 0.75 = 7.5 million yen), and the reversed sales for the first and second quarters are subtracted from the sales for the first through third quarters calculated using this percentage-of-progression standard (7.5 million yen - 3.5 million yen), resulting in sales of "4 million yen," which are then recorded as sales for the third quarter.

[0039] Furthermore, since the cost incurred in the third quarter for which the percentage of completion method was set is "2.5 million yen," the accounting processing device 1 of the embodiment accounts for this "2.5 million yen" as the cost for the third quarter.

[0040] Furthermore, when generating journal data, the accounting processing device 1 of the embodiment references the sales standard-specific account item master 15, which stores the account items for sales and costs corresponding to each sales standard, and generates journal data for sales and costs with account items according to the sales standard. Specifically, in the example of the third quarter in Figure 7, for example, the total sales of 3.5 million yen for the first and second quarters due to reversal processing are journalized as "cost recovery sales / progress-of-progress sales 350," etc. Furthermore, the newly calculated sales of "4 million yen" for the third quarter based on the changed sales standard (progress-of-progress basis) are journalized as "receivables / progress-of-progress sales 400," etc.

[0041] In addition, the total cost of 3.5 million yen for the first and second quarters due to the reversal process will be accounted for as "progression-of-completion cost / cost recovery cost 350", etc., and the newly incurred costs for the third quarter will be accounted for as "progression-of-completion cost / work-in-process cost 250", etc.

[0042] This allows you to clarify the factors and pathways of sales and costs for each quarter, even if you switch to a sales standard during the period. Furthermore, sales and costs can be journalized using the account items corresponding to the sales standard. This allows for sufficient disclosure and understanding of profits and losses for the period.

[0043] Fig. 8 is a diagram for explaining another overview of the accounting processing device of the embodiment. The fourth quarter shown in Fig. 8 is an example in which the sales basis of the percentage of completion method set in the third quarter shown in Fig. 7 has been changed to the cost recovery basis. In this case, as in the case described above, the accounting processing device 1 of the embodiment reverses the sales of "7.5 million yen" and the cost of "6 million yen" calculated using the percentage of completion method before the change, recalculates and records sales (1 million yen) using the newly set cost recovery basis, and also records the cost incurred in the fourth quarter (2.5 million yen).

[0044] In addition, the sales basis account item master 15 is referenced, and the sales resulting from the reversal processing are accounted for as "Period of completion sales / Cost recovery sales 750," and the costs resulting from the reversal processing are accounted for as "Cost recovery costs / Period of completion cost 600." Furthermore, the newly calculated sales for the fourth quarter are accounted for as "Receivables / Cost recovery sales 100," and the costs incurred in the fourth quarter are accounted for as "Cost recovery costs / Work in process costs 250," and the like.

[0045] Figure 8 also shows that the end of the fourth quarter of X1 (January to March) marked the transition to the next fiscal year (X2), and that the construction was completed in the second quarter (July to September) after the first quarter of the following fiscal year (April to June). Figure 8 also shows that the contract amount increased from 10 million yen to 15 million yen from the first quarter of the following fiscal year (X2). Figure 8 also shows that the sales basis changed from the cost recovery basis to the percentage-of-completion basis from the first quarter of the following fiscal year (April to June).

[0046] Here, when the construction period shifts to the next period in this way, the calculation unit 23 does not perform reversal processing (prohibits reversal processing) even if the sales standard is changed. This ensures the clarity of sales for each period.

[0047] 8, in the case of the first quarter of the next term from April to June, if the construction progress rate is "85%, " the calculation unit 23 calculates "cancellation amount 15 million yen x progress rate 85%" to calculate sales of "12.75 million yen" corresponding to the construction progress rate. Then, the calculation unit 23 subtracts the cumulative sales of the previous term, "8.5 million yen", from the sales of "12.75 million yen" corresponding to this progress standard, to calculate "4.25 million yen" as the sales for the first quarter of the next term.

[0048] In addition, in the case of the first quarter of the next fiscal year from April to June shown in Figure 8, the sales-based account item master 15 is referenced, and the sales of "4.25 million yen" in the first quarter of the next fiscal year are accounted for as "receivables / progress-of-progress sales 425" etc. In addition, the cost of "1.7 million yen" incurred in the first quarter of the next fiscal year is accounted for as "progress-of-progress cost / work-in-process cost 170" etc.

[0049] Next, when the construction is completed in the second quarter of the following fiscal year, from July to September of X2, the calculation unit 23 subtracts "12.75 million yen," which is the amount of sales already recorded up to the first quarter, from April to June of X2, from the contract amount of "15 million yen," to calculate "2.25 million yen" as the sales for the second quarter, from July to September of X2, when the construction is completed. In addition, the cost of "1.8 million yen" incurred in this second quarter is regarded as the cost for the second quarter.

[0050] Then, the sales-based account item master record 15 is referenced, and the sales of "2.25 million yen" in the second quarter of the following term are journalized as "receivables / progression-of-completion sales 225", etc. Furthermore, the costs of "1.8 million yen" incurred in the second quarter of the following term are journalized as "progression-of-completion cost / cost recovery cost 180", etc.

[0051] (Accounting) Next, the accounting process in the accounting processing device 1 of the embodiment will be described.

[0052] (Monthly processing flow from construction start to pending state) First, monthly processing for construction work that has not yet been completed is performed according to the processing flow shown in steps S1 to S9 in Figures 9 to 11. In step S1 shown in Figure 9, the data generation unit 22 generates project basic data based on the construction work basic information entered by the business operator, and the memory control unit 26 registers (stores) it in the memory unit 2. The example in Figure 9 is an example in which project basic data is registered for "Construction A" with project number "PJ0001", with the sales standard of "2: Cost recovery standard" set as the initial sales standard.

[0053] Next, in step S2, the data generation unit 22 generates project order data based on the contract information input by the business operator, and the memory control unit 26 registers the data in the memory unit 2. The example in Fig. 9 is an example of project order data in which a contract amount of "10 million yen" is set for "Construction A" with project number "PJ0001", order number "PJ0001-001", and sales standard "2: Cost recovery standard" as of "April 1st, Year X1".

[0054] Next, in step S3, the data generation unit 22 generates project budget data based on the construction budget entered by the business operator. The example in Fig. 9 is an example of project budget data for construction A dated "April 5, Year X1," in which "100: Material Cost" of "3 million yen" and "200: Subcontract Cost" of "5 million yen" are set.

[0055] Next, in step S4 shown in Fig. 10, the data generation unit 22 generates project purchase data indicating the costs incurred for Construction A based on the purchase information entered by the business operator, and the memory control unit 26 registers this in the memory unit 2. In the example of Fig. 10, "100: Material Cost" of "1 million yen" and "200: Subcontract Cost" of "1 million yen" for Construction A are registered with the purchase date "April 10th, Year X1", and "200: Subcontract Cost" of "1.5 million yen" for Construction A is registered with the purchase date "July 15th, Year X1".

[0056] Next, in step S5, the data generation unit 22 generates project status data indicating the sales standard, sales information, and sales date for the accounting year and month, and the storage control unit 26 stores this in the storage unit 2. The example in Figure 10 shows that "2: Cost recovery standard" has been set as the sales standard for the first quarter, with the accounting year and month being "June, Year X1." Also, at the time the project status data is registered, the construction work has not been completed and there are no sales, so the sales status is "0: Uncompleted" and the sales date is "blank."

[0057] Next, in step S6, the data generation unit 22 generates project completion forecast data indicating the estimated final completion of the construction work input by the business operator, and the memory control unit 26 registers this in the memory unit 2. The amount of this estimated final completion is used as the denominator in the next progress rate calculation. Other amount items are calculation items. Also, in this example, as shown in Figure 2, the project budget unit classification is set to "0: project unit" in the project basic information management master 11, so the estimated completion is registered in project number units.

[0058] In the example of Figure 10, the execution budget for "100: Material Costs" for "Construction A" with project number "PJ0001" is "3 million yen," the costs incurred in the current month are "1 million yen," the cumulative costs incurred are "1 million yen," and the planned costs for the future are "2 million yen," so the final estimated cost is "3 million yen." Also, in the example of Figure 10, the execution budget for "200: Subcontracting Costs" for "Construction A" with project number "PJ0001" is "5 million yen," the costs incurred in the current month are "1 million yen," the cumulative costs incurred are "1 million yen," and the planned costs for the future are "4 million yen," so the final estimated cost is "5 million yen."

[0059] Next, in step S7 of Fig. 11, the data generation unit 22 generates project progress rate data in which the progress rate calculated by the calculation unit 23 is set, and the memory control unit 26 registers this in the memory unit 2. The progress rate is calculated by the calculation unit 23 by performing the calculation "cost amount / expected final amount." However, in this example, since "2: cost recovery standard" is set as the sales standard in step S5 of Fig. 10, the progress rate is not calculated at this point.

[0060] Next, in step S8 of FIG. 11, the data generation unit 22 inputs the progress-based sales amount calculated by the calculation unit 23 into the project progress-based sales data. The example in FIG. 11 shows that a progress-based sales amount of "2 million yen" was generated in June of the first quarter of the year X1. The "reversal category" is information that indicates whether or not to perform a reversal process for the sales (or costs) of that record. If the "reversal category" is "0: normal," the sales or costs of that record are not reversed, and if the "reversal category" is "1: reverse," the sales or costs of that record are reversed.

[0061] Finally, in step S9, the data generation unit 22 generates journal data of sales and costs to be recorded as a journal linkage data creation process, and the memory control unit 26 stores the journal data in the memory unit 2. This journal data is recorded in a financial accounting system provided in the memory unit 2 or on a predetermined network.

[0062] (Processing flow upon completion of construction) Next, when the construction work is completed, the processes shown in steps S11 to S15 in Figures 12 and 13 are executed. In step S11 shown in Figure 12, the data generation unit 22 generates project basic data based on the construction work basic information input by the business operator, and the memory control unit 26 registers (stores) it in the memory unit 2. The example in Figure 12 is an example in which project basic data is registered for "Construction A" with project number "PJ0001", with the sales standard of "2: Cost recovery standard" set as the initial sales standard.

[0063] Next, in step S12, the data generation unit 22 generates project order data based on the contract information input by the business operator, and the memory control unit 26 registers the data in the memory unit 2. The example in Fig. 12 is an example of project order data in which a contract amount of "10 million yen" is set for "Construction A" with project number "PJ0001", order number "PJ0001-001", and sales standard "2: Cost recovery standard" as of "April 1st, Year X1".

[0064] Next, in step S13, the data generation unit 22 generates project sales data based on the construction completion information entered by the business operator. The example in Fig. 12 shows that Construction A was completed in the first quarter of year X2, and sales of "10 million yen" were generated for Construction A on "March 31, year X2."

[0065] Next, in step S14 shown in Figure 13, the data generation unit 22 generates a record for the project status data by inputting the accounting year and month, sales criteria, sales status, and sales date, and the memory control unit 26 adds this new record to the project status data in the memory unit 2. In the example shown in Figure 13, Project A was completed in March of the year X2, and the sales basis at that time was changed to the progress-of-completion basis. Therefore, a new record was added to the project status data, with "progress-of-completion basis" entered as the sales basis, "1: Completed" entered as the sales status, and "March 31, year X2" entered as the sales date.

[0066] Finally, in step S15, the data generation unit 22 generates project cost summary data including the project number, accounting year and month, project cost item, cost amount, completion transfer flag, completion transfer year and month, and reversal classification, as shown in Figure 13, and the memory control unit 26 registers it in the memory unit 2.

[0067] (Processing flow when changing sales criteria) Next, the processing when the sales standard is changed will be described. The processing when the sales standard is changed is the processing shown in steps S21 to S23 in Fig. 14. In step S21 shown in Fig. 14, the data generation unit 22 generates project basic data based on the construction basic information input by the business operator, and the memory control unit 26 registers (stores) it in the memory unit 2. The example in Fig. 14 is an example in which project basic data is registered for "Construction A" with project number "PJ0001", with the sales standard of "2: Cost recovery standard" set as the initial sales standard.

[0068] Next, in step S22, the data generation unit 22 generates project order receipt data based on the contract information entered by the business operator, and the memory control unit 26 registers this in the memory unit 2. The example in Fig. 14 is an example of project order receipt data in which a contract amount of "10 million yen" is set for "Construction A" with project number "PJ0001", order number "PJ0001-001", and sales standard "2: Cost recovery standard" as of "April 1st, Year X1". Up to this point, it is the same as described above.

[0069] Next, the business operator performs a designation operation to display the sales standard registration screen via the input device 6 in order to change the sales standard. When this designation operation is performed, the display control unit 25 displays the sales standard registration screen shown in FIG. 15 via the output device 7, which is an example of a display unit. The business operator inputs the accounting year and month of the quarter for which the sales standard is to be changed into this sales standard registration screen. The example in FIG. 15 is an example in which the accounting year and month of the second quarter (September, year X1), which corresponds to the construction period from June to September, year X1, has been input.

[0070] Based on the input accounting year and month, the display control unit 25 refers to the project order data explained in step S22 and displays a list of the project number, project name, order date, and contract amount for each construction project that includes the accounting year and month of "September, Year X1," as shown in Fig. 15. The example in Fig. 15 is an example in which the order dates and contract amounts, etc. for construction projects A, C, and D are displayed as a list of construction projects that include the accounting year and month of "September, Year X1."

[0071] The display control unit 25 also displays a check box adjacent to the project number of each construction project displayed in the list. The business operator operates the input device 6 to check the check box of the construction project for which the sales criteria are to be changed. Figure 15 shows an example in which construction project A has been selected as the construction project for which the sales criteria are to be changed.

[0072] Furthermore, the display control unit 21 displays a display field for the sales standard before the change and a selection field for the sales standard to be changed on the sales standard registration screen. The display control unit 25 detects the sales standard set for the accounting year and month of "September, year X1" for the construction work for which a check has been entered in the checkbox by referring to the project status data described in step S5 of Fig. 10 and step S14 of Fig. 13. Then, the display control unit 25 displays the sales standard set for the accounting year and month of "September, year X1" in the display field for the sales standard before the change shown in Fig. 15.

[0073] As an example, the display control unit 25 displays a list of the completed project, cost recovery, and progress criteria along with white circle icons in the display field for the pre-change sales criteria, and changes the white circle icon of the sales criteria detected based on the project status data to a black circle icon. This makes it possible to clearly indicate the pre-change sales criteria set for the accounting year and month of "September, Year X1." The example in Figure 15 shows the icon for the cost recovery criteria currently set for Project A displayed as a black circle icon.

[0074] At the same time, the display control unit 25 displays a list of the completed work standard, cost recovery standard, and percentage of completion standard in the display field for the changed sales standard, along with white circle option buttons. The business operator selects the option button for the desired sales standard, checking the checkbox and selecting the sales standard to be changed for the selected construction project. The example in Figure 15 is an example in which the percentage of completion standard has been selected as the changed sales standard. In this case, the display control unit 25 displays the option button for the percentage of completion standard in the display field for the changed sales standard as a black circle, and the option buttons for the other sales standards as white circles. This makes it possible to clearly show the business operator the selected sales standard.

[0075] Next, the business operator selects the sales standard after the change, and then operates the registration button indicated by the word "Register" on the sales standard registration screen. When the registration button is operated, the data generation unit 22 generates a record of project status data in which the sales standard for the second quarter of the fiscal year and month "September, Year X1" is set to "1: Progress basis" in step S23 of FIG. 14. The storage control unit 26 adds this record to the project status data in the storage unit 2. This indicates that the sales standard of "2: Cost recovery basis" that was set for the first quarter of the fiscal year and month "June, Year X1" will be changed to "1: Progress basis" from the second quarter of the fiscal year and month "September, Year X1".

[0076] Next, a specific accounting processing flow will be explained based on "Construction C" with project number "PJ0003" shown in Figure 16. For "Construction C" with project number "PJ0003", the sales standard for the first quarter with accounting year and month "June, Year X1" was set to "2: Cost recovery standard", but for the second quarter with accounting year and month "September, Year X1", the sales standard was changed to "1: Progress standard". By referring to the project status data described in step S23 of Figure 14, the sales standard detection unit 21 compares the sales standard as of the most recent accounting year and month with the sales standard for the current month, as shown in Figure 17.

[0077] The return processing unit 24 operates as one function of the data generation unit 22, and when there is a change in the sales standard between quarters, it creates return data as shown in Fig. 18 (return processing). Specifically, Fig. 18 shows an example in which the sales standard has been changed from "2: cost recovery standard" to "1: progress standard," and therefore the return processing unit 24 has changed the return classification of the progress standard sales amount of, for example, "3 million yen" in the first quarter in which the sales standard is the cost recovery standard to "1: return" in the second quarter of the accounting year and month of "September, Year X1" (return processing).

[0078] The "reversal processing" of the reversal processing unit 24 is a process in which the reversal processing unit 24, which operates as one function of the data generation unit 22, generates project progress-based sales data (see Figure 18) in which a reversal classification of "1: Reversal" is entered for sales before the sales standard was changed, and project cost summary data (see Figure 20) described below, when the sales standard is changed. This reversal processing makes it possible to show that the progress-based sales amount of "3 million yen" on the cost recovery standard for the first quarter before the sales standard was changed was reversed (rolled back) in the second quarter of the accounting year / month of "September, Year X1."

[0079] At the same time, the calculation unit 23 calculates a new progress-based sales amount of "7.5 million yen" based on the "progress-based" sales standard set for the second quarter of the accounting month and year. The data generation unit 22 generates a record of project progress-based sales data into which the progress-based sales amount of "7.5 million yen" calculated based on the "progress-based" sales standard is input, and adds it to the project progress-based sales data as shown in Figure 18. Since journal entry data for newly calculated sales, etc. after reversal processing is created under an account item according to the changed sales standard, the sales amount to be recorded for the current month will be the difference calculated by subtracting the amounts recorded up to the previous time from the "accountable amount."

[0080] In the example of Figure 18, the calculation unit 23 calculates the cumulative incurred costs for the first quarter of June, year X1 as follows: cumulative incurred costs = sales amount = 3 million yen, because the sales basis is the cost recovery basis. In contrast, the calculation unit 23 calculates the cumulative incurred costs for the second quarter of June, year X1 as follows: cumulative incurred costs 8.75 million yen ÷ working budget 25 million yen = progress rate 0.35, because the sales basis is the progress rate. The calculation unit 23 also calculates the order amount 30 million yen × progress rate 0.35 = accountable amount 10.5 million yen. The calculation unit 23 also calculates the accountable amount 10.5 million yen - accountable amount up to the previous month 3 million yen = accountable amount for the current month 7.5 million yen.

[0081] 19 and 20 are examples of the project cost aggregation data described in step S15 of FIG. 13. Of these, FIG. 20 shows that the above-mentioned reversal processing was performed when the sales standard was changed from the cost recovery standard to the progress-of-completion standard in the second quarter of September X1. That is, the sales standard detection unit 21 compares the sales standard as of the most recent accounting month and year with the sales standard for the current month by referring to the project status data. When the sales standard detection unit 21 detects a change in the sales standard, the reversal processing unit 24 performs reversal processing to generate project status data in which the reversal classification of the cost of "3 million yen" in the first quarter before the change is set to "1: Reversal."

[0082] At the same time, the calculation unit 23 calculates "5.75 million yen" as the recorded cost for the second quarter by subtracting "3 million yen", the cost recorded in the first quarter, from "8.75 million yen", which is the cumulative incurred cost as of the accounting month of the second quarter. The data generation unit 22 generates a record of project cost aggregation data into which this cost of "5.75 million yen" has been input, and adds it to the project cost aggregation data as shown in Figure 20. The cost amount incurred in the current month is journalized and recorded under an account item according to the latest sales standards.

[0083] Next, the data generation unit 22 generates journal data for each accounting year and month as shown in Figure 21 based on the project progress-based sales data shown in Figure 18, the project cost aggregation data shown in Figure 20, the project status data shown in Figure 17, and the sales-based account item master 15 shown in Figure 6.

[0084] FIG. 21 shows an example of journal entry data for sales and costs for the first quarter of June, year X1, and the second quarter of September, year X1. Taking "Construction C" with project number "PJ0003" as an example, the sales generated in the first quarter of June, year X1 for "Construction C" of "PJ0003" was "3 million yen," and the sales standard for this period was "cost recovery standard." Referring to the sales standard-specific account item master 15 shown in FIG. 6, the account item for sales based on "cost recovery standard" is "403: Cost recovery sales." Therefore, for "Construction C" of "PJ0003," the data generation unit 22 generates and records journal entry data for "Receivables / Cost Recovery Sales 300" for the sales of "3 million yen" in the first quarter of June, year X1.

[0085] Furthermore, for "Construction C" of "PJ0003," the cost incurred in the first quarter of June, year X1 was "3 million yen," and the sales standard for this period was "cost recovery standard." Referring to the sales standard-specific account item master 15 shown in FIG. 6, the account item for the cost based on the "cost recovery standard" is "903: cost recovery cost." Therefore, for "Construction C" of "PJ0003," the data generation unit 22 generates and records journal entry data of "cost recovery cost / work in process cost 300" for the cost of "3 million yen" in the first quarter of June, year X1.

[0086] Meanwhile, for "Construction C" of "PJ0003," the sales basis was changed from the cost recovery basis to the percentage of completion basis in the second quarter of September 2017, and as a result, the sales of "3 million yen" for the second quarter were reversed as described above. Referring to the sales basis-specific account item master 15 shown in FIG. 6, the account item for the percentage of completion basis sales is "402: Percentage of completion basis sales." Therefore, the data generation unit 22 generates and records journal entry data of "Cost recovery sales / Percentage of completion basis sales 300 (reversal)" corresponding to the reversed sales of "3 million yen."

[0087] In addition, the data generation unit 22 generates and records the accounting data for "Receivables / Period-of-Performance Sales 750" corresponding to the sales for the second quarter of September year X1 of 7.5 million yen, recalculated using the progress-of-performance sales standard set for the second quarter of September year X1.

[0088] The same applies to costs. For "Construction C" of "PJ0003," the sales basis was changed from the cost recovery basis to the percentage of completion basis in the second quarter of September 2017, resulting in a reversal of the "3 million yen" costs for the second quarter, as described above. Referring to the sales basis account item master 15 shown in Figure 6, the account item for the percentage of completion basis costs is "902: Percentage of completion basis costs." Therefore, the data generation unit 22 generates and records journal entry data for "Percentage of completion basis costs / Cost recovery costs 300 (reversal)" corresponding to the reversed "3 million yen" costs.

[0089] In addition, the data generation unit 22 generates and records the journal entry data of "5.75 million yen" as "progress-of-progress cost / work-in-progress cost 575" based on the sales-by-sales account item master 15 shown in Figure 6, by subtracting the recorded cost of the first quarter, "3 million yen," from the cumulative incurred cost of the second quarter of September X1, "8.75 million yen."

[0090] Figure 22 shows the journal data for a comparative example, but even if the sales standard is changed, only the difference from the already recorded amount is recorded in the month the sales standard is changed. Also, since the account items for the cost recovery standard and the percentage of completion standard are the same, it is insufficient for disclosing and understanding the profit and loss for the period.

[0091] In contrast, when the sales standards are changed, the accounting processing device 1 of the embodiment temporarily reverses the sales and costs up to the previous quarter, and calculates new sales and costs based on the changed sales standards, etc. Furthermore, the reversed sales and costs and the newly calculated sales and costs are journalized and recorded under the account items (see FIG. 6) corresponding to the changed sales standards. This makes it possible to create an income statement that allows for sufficient disclosure and understanding of the profit and loss for the period, as shown in FIG. 23.

[0092] (When the sales criteria are changed multiple times and construction is completed in the period following one accounting period) Next, as illustrated in Figures 24(a) to 24(c), the accounting processing operation of the accounting processing device 1 of the embodiment will be described in the case where the sales basis is changed multiple times and the construction work is completed in the fiscal year following the previous one. The example in Figures 24(a) to 24(c) shows an example in which "Construction D" with project number "PJ0004" started in the first quarter from April to June of year X1 and was completed in the second quarter from July to September of year X2 of the following fiscal year. Furthermore, until the construction work was completed, the sales basis was changed from the cost-recovery basis to the percentage-of-completion basis in the third quarter from October to December of the first fiscal year, the sales basis was changed from the percentage-of-completion basis to the cost-recovery basis in the fourth quarter from January to March of the following year of the first fiscal year, and the sales basis was further changed from the cost-recovery basis to the percentage-of-completion basis in the first quarter from April to June of the following fiscal year.

[0093] In this case, the data generation unit 22 generates project status data indicating that the sales criteria have been changed in the following order: cost recovery criteria → cost recovery criteria → progress criteria → cost recovery criteria → progress criteria → progress criteria, as shown in Figure 25.

[0094] In addition, as shown in Figure 26, the data generation unit 22 generates project progress-based sales data in which the reversal classification is set to "1: Reversal," indicating that the above-mentioned reversal processing was carried out in the fourth quarter (December, year X1) and the first quarter of the following year (March, year X2), when the sales criteria were changed.

[0095] In this example, the sales basis is changed from the cost recovery basis to the percentage of completion basis in the first quarter of the next fiscal year, "June 2012." However, the accounting processing device 1 of the embodiment does not perform reversal processing when the sales basis is changed across fiscal years. This makes it possible to clarify the sales and costs of contracts such as construction work for each accounting period.

[0096] The data generating unit 22 generates the project cost aggregation data shown in Figures 27(a) to 27(d) and Figures 28(a) and 28(b). Of these, Figure 27(a) is the project cost aggregation data generated by the project cost processing for the first quarter of June, year X1. Figure 27(b) is the project cost aggregation data generated by the project cost processing for the second quarter of September, year X1. Figure 27(c) is the project cost aggregation data generated by the project cost processing for the third quarter of December, year X1. Figure 27(d) is the project cost aggregation data generated by the project cost processing for the fourth quarter of March, year X2 of the following year. Figure 28(a) is the project cost aggregation data generated by the project cost processing for the first quarter of June, year X2, which is the next fiscal year. Figure 28(b) is the project cost aggregation data generated by the project cost processing for the second quarter of September, year X2, which is the construction completion period.

[0097] The same applies to costs as in the case of sales described above, and as shown in the project cost summary data, the data generation unit 22 generates project cost accounting data in which the reversal classification is set to "1: Reversal," indicating that the above-mentioned reversal processing was performed on costs in the quarter in which the sales standard was changed. Note that, as shown in the record for June of year X2 in Figure 28(b), if the sales standard is changed across periods, cost reversal processing is not performed.

[0098] (Reversal process execution determination behavior when changing initial sales criteria) Next, we will explain the operation for determining whether to perform reversal processing when the sales standard is changed for the first time. Figure 29(a) shows project progress-based sales data from the first quarter (June, X1) to the third quarter (December, X1), and Figure 29(c) shows project status data from the first quarter (June, X1) to the third quarter (December, X1). As shown in Figures 29(a) and 29(c), assume that the sales standard changed from the cost recovery standard to the progress-of-progress standard in the third quarter (December, X1). In this case, when calculating progress-of-progress-based sales, the sales standard detection unit 21 refers to the project status data shown in Figure 29(c) and first compares the sales standard for September, X1, and December, X1. In this case, the sales standard for September, X1, is the cost recovery standard, while the sales standard for December, X1, is the progress-of-progress standard, resulting in a mismatch in the sales standards.

[0099] Therefore, the sales standard detection unit 21 next compares the sales standard for June X1 with the sales standard for September X1. In this case, the sales standard for June X1 and the sales standard for September X1 are both based on the cost recovery standard, so the sales standards match. The sales standard detection unit 21 also references the monthly period master 14 shown in FIG. 4 to determine whether June X1 corresponds to the first accounting month of the next fiscal year (June X2 in this example). In this case, because June X1 is the first accounting month of the first accounting period, the reversal processing unit 24 performs the reversal processing described above, and the data generation unit 22 calculates new sales based on the changed sales standard. Then, as shown in FIG. 29(b), the data generation unit 22 references the account item master by sales standard 15 shown in FIG. 6 to detect the sales account item corresponding to the changed sales standard, and generates and accounts the journal data of the sales that have been reversed and the journal data of the sales that have been newly calculated based on the changed sales standard for the detected account item, as shown in FIG. 29(b).

[0100] (Determining whether to execute reversal processing when sales criteria are changed multiple times) Next, we will explain the operation of determining whether to perform reversal processing when the sales standard is changed multiple times. Figure 30(a) shows project progress-based sales data from the first quarter of June 2011 to the fourth quarter of March 2012, and Figure 30(c) shows project status data from the first quarter of June 2011 to the fourth quarter of March 2012. As shown in Figures 30(a) and 30(c), assume that the sales standard changed from the cost-of-sales recovery standard to the progress-of-sales standard in the third quarter of December 2011, and then changed from the progress-of-sales standard to the cost-of-sales standard in the fourth quarter of March 2012. In this case, when calculating progress-of-sales, the sales standard detection unit 21 first compares the sales standard for December 2011 and March 2012 with the sales standard for December 2012, referring to the project status data shown in Figure 30(c). In this case, the sales standard for December 2011 is the progress-of-sales standard, while the sales standard for March 2012 is the cost-of-sales standard, resulting in a mismatch.

[0101] Therefore, the sales standard detection unit 21 next compares the sales standard for September X1 with the sales standard for December X1. In this case, the sales standard for September X1 is the cost recovery standard, and the sales standard for December X1 is the progress standard, so the sales standards do not match. As a result, the reversal processing unit 24 performs the reversal processing described above, and the data generation unit 22 calculates new sales based on the changed sales standard. Then, as shown in Figure 30(b), the data generation unit 22 references the account item master by sales standard 15 in Figure 6 to detect the sales account item corresponding to the changed sales standard, and generates journal entry data for the sales after the reversal processing and journal entry data for sales based on the changed sales standard using the detected account item, as shown in Figure 30(b), and records them in accounting.

[0102] Furthermore, if the sales standard for September X1 and the sales standard for December X1 match, the sales standard has not been changed, so the sales standard detection unit 21 next compares the sales standard for June X1 with the sales standard for September X1.

[0103] Also, while Figure 30(a) is an example of project progress-based sales data, the same applies to project cost summary data, and in the quarter in which the sales standard is changed, as shown in Figure 31, the costs of the previous quarter are reversed, and new costs are calculated and journalized based on the changed sales standard. When this journalization is made, the sales standard-specific account item master 15 shown in Figure 6 is referenced, and the cost account item corresponding to the changed sales standard is detected. Then, journalization data for the reversed costs and journalization data for costs based on the changed sales standard are generated for the detected account items, and these are recorded in accounting, as described above.

[0104] (Operation when construction is completed in the next period) Next, the operation of the accounting processing device 1 when construction work is completed across two fiscal years will be described. Figure 32(a) shows project percentage-of-completion sales data for a situation where the construction period runs from June of year X1 to September of year X2 of the following year and the construction is completed in September of year X2. Figure 30(c) shows project status data from June of year X1 to September of year X2 of the following year (construction completion). In this example, as shown in Figure 30(c), the sales basis for March of year X2, which is the fourth quarter of the first accounting period, is the cost recovery basis, whereas the sales basis for June of year X2, which is the first quarter of the following period, has been changed to the percentage-of-completion basis.

[0105] That is, in this example, the sales standard has changed across periods. In this case, the reversal processing unit 24 does not perform reversal processing, and the sales and costs incurred in June, X2, the first quarter of the next period, and for June, X2, the first quarter, and for September, X2, the second quarter when the construction is completed, are calculated based on the sales standard of the percentage-of-completion method set for June, X2, using the sales and costs incurred in June, X2, the first quarter of the next period.

[0106] The calculated sales and costs for September 2012, the second quarter when the construction work was completed, are accounted for and recorded as "Receivables / Period of Work Sales 225," "Cost Recovery Sales / Completed Construction Amount 200 (Return)," "Cost Recovery Sales / Completed Construction Amount 150 (Return)," "Cost Recovery Sales / Completed Construction Amount 400 (Return)," "Cost Recovery Sales / Completed Construction Amount 100 (Return)," and "Period of Work Sales / Completed Construction Amount 650 (Return)," as shown in Figure 32(c), based on the percentage of work account items stored in the sales basis account item master 15 shown in Figure 6.

[0107] In addition, if the sales standards for the first quarter of the next fiscal year (June X2) and the second quarter (September X2) are different, the reversal process will be carried out in the same manner as above.

[0108] Furthermore, the sales standard detection unit 21 checks for mixed sales standards for each fiscal year and accounting month. If the check results in mixed sales standards, the data generation unit 22 generates data based on the end-of-term sales standard (normal) + refunds. If the check results in no mixed sales standards, the data generation unit 22 generates data based on the end-of-term sales standard. The amounts are tallied retroactively.

[0109] Finally, Figure 33 shows the journal entry data for sales and costs for the third quarter of the first fiscal year, December 2018, for which the percentage of completion basis was set as the sales standard, and the journal entry data for sales and costs for the fourth quarter of the first fiscal year, March 2018, for which the cost recovery basis was set as the sales standard. As described above, the sales standard-specific account item master 15 shown in Figure 6 is referenced, and the journal entry data for sales and costs is generated and recorded under the account items corresponding to the sales standard set for that quarter.

[0110] (Effects of the embodiment) As is clear from the above explanation, when there is a change in the sales basis, such as a change from the cost recovery basis to the percentage of completion basis, the accounting processing device 1 of the embodiment recalculates (reverses) the revenue based on the cost recovery basis and calculates and records new sales and costs based on the changed percentage of completion basis. This makes it possible to record clear sales and costs corresponding to the sales basis set for each quarter. This makes it possible to fully disclose and understand profits and losses for the period.

[0111] Furthermore, the accounting processing device 1 of the embodiment can journalize and record sales and costs using account items corresponding to the sales standards set for each quarter. This makes it possible to manage sales and costs for each quarter using account items according to the sales standards. This allows for more complete disclosure and understanding of periodic profits and losses.

[0112] [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 Goals 8 and 9 of the SDGs.

[0113] 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.

[0114] Furthermore, this embodiment can contribute to strengthening control and governance, which can contribute to the achievement of Goal 16 of the SDGs.

[0115] [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.

[0116] 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.

[0117] 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.

[0118] Furthermore, with regard to the accounting processing device 1, the components shown in the figure are functional concepts, and the accounting processing device 1 does not necessarily have to be physically configured as shown in the figure.

[0119] For example, all or any part of the processing functions of the accounting processing device 1, particularly the control unit 3 and the processing functions performed by the control unit 3, may be implemented by a CPU (Central Processing Unit) and a program interpreted and executed by the CPU, or by hardware using wired logic. The program is stored 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 accounting processing device 1 as needed. That is, a storage unit such as a ROM or HDD stores a computer program that works with the OS to issue instructions to the CPU and perform various processes. This computer program is executed by being loaded into RAM and cooperates with the CPU to form the control unit 3.

[0120] In addition, the accounting processing program of this accounting processing device 1 may be stored in another server device connected to the accounting processing device 1 via any network, and all or part of it may be downloaded as needed.

[0121] The accounting processing program for executing the processing described in this embodiment may be stored on 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), a Compact Disk Read-Only Memory (CD-ROM), a Magneto-Optical Disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray Disc (Blu-ray Disc).

[0122] 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. A "program" is not necessarily limited to a single structure, but also includes a distributed structure consisting of multiple modules or libraries, or a structure that achieves its function by cooperating with a separate program, such as an OS. The specific configuration and reading procedure for reading a recording medium in the accounting processing device 1 described in the embodiment, as well as the installation procedure after reading, can use well-known configurations and procedures.

[0123] The memory unit 2 is a storage means such as a memory device such as RAM or ROM, a fixed disk device such as a hard disk, a flexible disk, or an optical disk, and stores various programs, tables, databases, and web page files used for various processes and providing websites.

[0124] The accounting processing device 1 may be configured as a known information processing device such as a personal computer or workstation, or may be configured as an information processing device connected to any peripheral device. The information processing device may also be implemented by installing software (including programs or data) that realizes the processing described in this embodiment.

[0125] 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 according to various additions or functional loads. In other words, the above-described embodiments can be implemented in any combination, or embodiments can be implemented selectively. [Industrial Applicability]

[0126] The present invention is suitable for application to the entire construction industry and to industries where multiple sales standards exist due to revenue recognition standards. [Explanation of symbols]

[0127] 1. Accounting Processing Device 2 Storage section 3. Control Unit 4. Communication interface section 5 Input / output interface section 6 Input Devices 7 Output Devices 11 Project Basic Information Management Master 12 Project Cost Accounting Basic Information Master 13 Sales Standard Master 14 Monthly Period Master 15 Account Master by Sales Standard 21 Sales Standards Detection Unit 22 Data Generation Unit 23 Calculation section 24 Return Processing Section 25 Display control unit 26 Memory control unit

Claims

1. a sales standard detection unit that references project status data including sales standards set for multiple divided accounting periods within one accounting period among multiple sales standards that calculate the sales generated by fulfilling a project contract using different calculation methods at the end of the divided accounting period, and detects the sales standard set for the next divided accounting period; When the sales standard detection unit detects that different sales standards are set for the end of the divided accounting period and the next divided accounting period, a reversal processing unit performs a reversal process to generate reversal data including a reversal classification indicating that the sales and costs of the divided accounting period up until the sales standard is changed are to be reversed as sales and costs for generating journal data to be posted in the divided accounting period after the sales standard is changed; a calculation unit that calculates sales and costs corresponding to the sales standards after the change in the sales standards for the divided accounting period whose sales standards have been changed, based on the sales and costs that have been reversed, when the sales standards detection unit detects that different sales standards have been set for the end of the divided accounting period and the next divided accounting period; a data generating unit that, by referencing an account item master by sales standard in which the account items for cost and the account items for sales corresponding to each sales standard are stored, generates, as journal entry data for the divided accounting period after the change in sales standards, the journal entry data for the sales amount in the divided accounting period before the change in sales standards, in which the debit account item is the account item for sales before the change and the credit account item is the account item for sales after the change, the journal entry data for the cost amount in the divided accounting period before the change in sales standards, in which the debit account item is the account item for cost after the change and the credit account item is the account item for cost before the change, the journal entry data for the sales amount in the divided accounting period after the change in sales standards calculated by the calculation unit, in which the debit account item is the account item for receivables and the credit account item is the account item for sales after the change, and the journal entry data for the cost amount in the divided accounting period after the change in sales standards calculated by the calculation unit, in which the debit account item is the account item for cost under the changed sales standards and the credit account item is cost of work in progress, respectively; An accounting processing device having:

2. The sales standard detection unit sets different sales standards for the end of the divided accounting period and the next divided accounting period, but if it is detected that the next divided accounting period corresponds to the first divided accounting period of a new accounting period, the reversal processing unit does not perform the reversal processing, the calculation unit calculates sales and costs for the new accounting period based on the sales standard set for the next divided accounting period; The accounting processing device according to claim 1 .

3. When generating the journal data, the data generation unit refers to a storage unit in which account items for sales and cost corresponding to each of the sales standards are stored, and generates journal data with an account item for sales according to the sales standard and an account item for cost according to the sales standard; The accounting processing device according to claim 2 ,

4. The multiple sales standards are a cost recovery standard, which records sales equal to the costs incurred, and a percentage-of-completion standard, which records sales according to the progress of performance of the contract; The accounting processing device according to any one of claims 1 to 3, characterized in that

5. a sales standard detection step in which a sales standard detection unit refers to project status data including sales standards set for multiple divided accounting periods within one accounting period among multiple sales standards that calculate sales generated by fulfilling a project contract using different calculation methods at the end of the divided accounting period, and detects the sales standard set for the next divided accounting period; a reversal processing step in which, when it is detected in the sales standard detection step that different sales standards are set for the end of the divided accounting period and the next divided accounting period, a reversal processing unit performs reversal processing to generate reversal data including a reversal classification indicating that sales and costs in the divided accounting period up until the sales standard is changed are to be reversed as sales and costs for generating journal data to be posted in the divided accounting period after the sales standard is changed; a calculation step in which, when it is detected in the sales standard detection step that different sales standards are set for the end of the divided accounting period and the next divided accounting period, a calculation unit calculates, based on the sales and costs that have been reversed, sales and costs that correspond to the changed sales standard for the divided accounting period in which the sales standard has been changed; a data generation step in which the data generation unit references an account item master by sales standard in which the account items for cost and the account items for sales corresponding to each sales standard are stored, and generates, as journal entry data for the divided accounting period before the change in sales standards, journal entry data for the sales amount in the divided accounting period before the change in sales standards, where the debit account item is the account item for sales before the change and the credit account item is the account item for sales after the change, journal entry data for the cost amount in the divided accounting period before the change in sales standards, where the debit account item is the account item for cost after the change and the credit account item is the account item for cost before the change, journal entry data for the sales amount in the divided accounting period under the changed sales standards calculated in the calculation step, where the debit account item is the account item for receivables and the credit account item is the account item for sales after the change, and journal entry data for the cost amount in the divided accounting period under the changed sales standards calculated in the calculation step, where the debit account item is the account item for cost under the changed sales standards and the credit account item is cost of work in progress, as journal entry data for the divided accounting period after the change in sales standards; An accounting processing method for an accounting processing device having the above.

6. Computer, a sales standard detection unit that references project status data including sales standards set for multiple divided accounting periods within one accounting period among multiple sales standards that calculate the sales generated by fulfilling a project contract using different calculation methods at the end of the divided accounting period, and detects the sales standard set for the next divided accounting period; When the sales standard detection unit detects that different sales standards are set for the end of the divided accounting period and the next divided accounting period, a reversal processing unit performs a reversal process to generate reversal data including a reversal classification indicating that the sales and costs of the divided accounting period up until the sales standard is changed are to be reversed as sales and costs for generating journal data to be posted in the divided accounting period after the sales standard is changed; a calculation unit that calculates sales and costs corresponding to the sales standards after the change in the sales standards for the divided accounting period whose sales standards have been changed, based on the sales and costs that have been reversed, when the sales standards detection unit detects that different sales standards have been set for the end of the divided accounting period and the next divided accounting period; and functioning as a data generating unit that, by referencing a sales standard-specific account master in which the cost account and sales account corresponding to each sales standard are stored, generates, as journal entry data for the divided accounting period before the change in sales standards, journal entry data for the sales amount in the divided accounting period before the change in sales standards, where the debit account is the sales account before the change and the credit account is the sales account after the change, journal entry data for the cost amount in the divided accounting period before the change in sales standards, where the debit account is the cost account after the change and the credit account is the cost account before the change, journal entry data for the sales amount in the divided accounting period under the changed sales standards calculated by the calculation unit, where the debit account is the receivable and the credit account is the sales account after the change, and journal entry data for the cost amount in the divided accounting period under the changed sales standards calculated by the calculation unit, where the debit account is the cost account under the changed sales standards and the credit account is the cost of work in progress, respectively. An accounting processing program that features:

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