Business support device, business support method, and business support program

Abstract

To support journalizing and recording fixed asset information.SOLUTION: In a business support method, a determination unit determines the contents of modification of fixed asset information designated by an operator, determines a term to which a date of acquisition of a fixed asset belongs, on the basis of the date of acquisition included in the fixed asset information, determines whether the term the date of acquisition belongs to is the current term or preceding terms, and refers to a storage unit storing transfer information of the fixed asset when the date of acquisition belongs to the current term, to determine whether the fixed asset has been transferred or not. A data generation unit generates debit journal data of the fixed asset or debit journal data and credit journal data in accordance with a result determined in the determination step. Accordingly, journal data of fixed asset information can be automatically generated, thereby supporting an operator for journalizing and recording the fixed asset information.SELECTED DRAWING: Figure 1

Description

Technical Field

[0001] The present invention relates to a business support device, a business support method, and a business support program.

Background Art

[0002] Today, companies and the like that own a large number of fixed assets register and manage information on the fixed assets they own in a fixed asset system.

[0003] As a technology related to the management of fixed assets, Patent Document 1 (Japanese Patent Application Laid-Open No. 2022-167706) discloses a cloud-compatible fixed asset tax prediction calculation support system. This cloud-compatible fixed asset tax prediction calculation support system is configured by providing a data bridging means for calculating the fixed asset tax of a building and an updated fixed asset tax prediction report bridging means on a cloud server.

[0004] The data bridging means receives a request from the first communication terminal of the requester, receives and stores data for calculating the fixed asset tax, and causes the second communication terminal according to the request to download the stored data.

[0005] The fixed asset tax prediction report bridging means receives and stores an updated fixed asset tax prediction report including the remaining predicted amount of the fixed asset tax after excluding the amortized assets from the building created by the trustee based on the data and the predicted amount of the amortized asset tax of the newly established amortized assets due to the update in response to the request of the second communication terminal corresponding to the request of the first communication terminal, and accesses the communication terminal of the request source and causes it to download the fixed asset tax prediction report.

[0006] Thereby, when the amortized assets of a building are updated, the amount of fixed asset tax to be taxed hereafter can be calculated.

Prior Art Documents

Patent Documents

[0007]

Patent Document 1

[0008] However, traditionally, after registering asset information in the fixed asset system, if it became necessary to modify or delete the asset information, the business operator had to manually record the journal entries. For example, some companies own a large number of fixed assets, such as 10,000, and if there are many modifications or deletions to the asset information, the task of recording the journal entries for the asset information by the business operator becomes a heavy burden.

[0009] This invention has been made in view of the above-mentioned problems, and aims to provide a business support device, a business support method, and a business support program that support the accounting entry of fixed asset information. [Means for solving the problem]

[0010] To solve the above-mentioned problems and achieve the objective, the business support device according to the present invention determines the content of changes to fixed asset information specified by the operator, determines the fiscal period to which the acquisition date of the fixed asset belongs based on the acquisition date included in the fixed asset information, determines whether the fiscal period to which the acquisition date belongs is the current fiscal period or an earlier period, and if it is determined that the fiscal period to which the acquisition date belongs is the current fiscal period, a determination unit that refers to a storage unit that stores information on changes in fixed assets to determine whether or not there has been a change in fixed assets, and a data generation unit that generates red journal entry data, or red journal entry data and black journal entry data for fixed assets according to the determination result of the determination unit. The data generation unit, equipped with the above, generates depreciation journal entry data for the current period if the determination unit determines that the change in fixed asset information is the deletion of a fixed asset and that the period to which the acquisition date belongs is the previous period or earlier.

[0011] Furthermore, in order to solve the above-mentioned problems and achieve the objectives, the present invention Business support methods for business support devicesThe determination unit determines the content of the change in fixed asset information specified by the operator, determines the fiscal year to which the acquisition date of the fixed asset belongs based on the acquisition date included in the fixed asset information, determines whether the fiscal year to which the acquisition date belongs is the current fiscal year or a previous fiscal year, and if it determines that the fiscal year to which the acquisition date belongs is the current fiscal year, it refers to the storage unit where the fixed asset change information is stored to determine whether or not there has been a change in the fixed asset, and the data generation unit generates red journal entry data, or red journal entry data and black journal entry data for the fixed asset according to the determination result in the determination step. The system includes the following features: In the data generation step, if the determination step determines that the change in fixed asset information is the deletion of a fixed asset and that the acquisition date belongs to a previous or earlier period, it generates depreciation red journal entry data for the current period. .

[0012] Furthermore, in order to solve the above-mentioned problems and achieve the objectives, the business support program according to the present invention includes a computer that determines the content of changes to fixed asset information specified by the operator, determines the fiscal year to which the acquisition date of the fixed asset belongs based on the acquisition date included in the fixed asset information, determines whether the fiscal year to which the acquisition date belongs is the current fiscal year or a previous fiscal year or earlier, and if it is determined that the fiscal year to which the acquisition date belongs is the current fiscal year, a determination unit that refers to a storage unit where the change information of the fixed asset is stored to determine whether or not there has been a change in the fixed asset, and a data generation unit that generates red journal entry data, or red journal entry data and black journal entry data for the fixed asset according to the determination result of the determination unit. When the system is activated, the data generation unit, if the judgment unit determines that the change in fixed asset information is the deletion of a fixed asset and that the acquisition date falls within a previous fiscal year or earlier, generates a red journal entry for depreciation for the current fiscal year. [Effects of the Invention]

[0013] This invention can support the accounting entries process for fixed asset information. [Brief explanation of the drawing]

[0014] [Figure 1] Figure 1 is a block diagram showing the hardware configuration of the business support device according to the embodiment. [Figure 2] Figure 2 shows an overview of the operations performed when modifying and deleting fixed assets. [Figure 3] Figure 3 shows an overview of the monthly journal entry process for depreciation, which is a monthly accounting process. [Figure 4] Figure 4 shows an example of a depreciation journal entry table and a journal entry details table (financial). [Figure 5] FIG. 5 is a diagram showing an outline of operations when deleting fixed assets. [Figure 6] FIG. 6 is a diagram showing an example of journal data generated by a transmission journal work and linked journal detail data. [Figure 7] FIG. 7 is a diagram showing an example of asset information and a monthly footing table before depreciation journal linking. [Figure 8] FIG. 8 is a diagram showing an example of asset information and a monthly footing table after depreciation journal linking. [Figure 9] FIG. 9 is a diagram for explaining the allocation function of the business support device according to the embodiment. [Figure 10] FIG. 10 is a diagram showing an example of depreciation journal data when there is no allocation information. [Figure 11] FIG. 11 is a diagram showing an example of depreciation journal data when allocation information exists. [Figure 12] FIG. 12 is a diagram showing an example of journal data generated by a transmission journal work unit, linked journal detail data, and a depreciation journal table. [Figure 13] FIG. 13 is a diagram showing patterns of automatic generation of journal data. [Figure 14] FIG. 14 is a diagram showing the content of automatic generation of journal data for each pattern. [Figure 15] FIG. 15 is a diagram for explaining the generation journal check when there is a change in the acquired fixed assets. [Figure 16] FIG. 16 is another diagram for explaining the generation journal check when there is a change in the acquired fixed assets. [Figure 17] FIG. 17 is yet another diagram for explaining the generation journal check when there is a change in the acquired fixed assets. [Figure 18] FIG. 18 is a diagram for explaining the journal check of fixed assets acquired before the previous period. [Figure 19]Figure 19 is another diagram illustrating the accounting entry check for fixed assets acquired in previous periods. [Figure 20] Figure 20 is yet another diagram illustrating the accounting entries for fixed assets acquired in previous periods. [Figure 21] Figure 21 is a diagram illustrating the operation of the business support device in the embodiment when the acquisition price is changed. [Figure 22] Figure 22 is another diagram illustrating the operation of the business support device of the embodiment when the acquisition price is changed. [Figure 23] Figure 23 is a diagram illustrating the depreciation calculation process for monthly depreciation amounts. [Figure 24] Figure 24 is a diagram illustrating the calculation process of monthly depreciation journal entries after a change in acquisition price, when monthly depreciation journal entry data is not linked. [Figure 25] Figure 25 is a diagram illustrating the calculation process of monthly depreciation journal entries after a change in acquisition price, when linked monthly depreciation journal entry data already exists for each month. [Figure 26] Figure 26 shows the flow of the first half of the process of changing the acquisition price of fixed assets. [Figure 27] Figure 27 shows the flow of the latter half of the process of changing the acquisition price of fixed assets. [Figure 28] Figure 28 is a diagram illustrating the initial values ​​used for the acquired red and black journal entry data. [Figure 29] Figure 29 is a diagram illustrating the operation of the business support device of the embodiment when the acquisition price of a fixed asset is changed and then changed again. [Figure 30] Figure 30 is another diagram illustrating the operation of the business support device of the embodiment when the acquisition price of a fixed asset is changed again after the initial change. [Figure 31] Figure 31 is a diagram illustrating the operation of the business support device of the embodiment when the acquisition price of a fixed asset is changed while the acquisition journal entry data is not yet linked. [Figure 32] Figure 32 is another diagram illustrating the operation of the business support device of the embodiment when the acquisition price of a fixed asset is changed while the acquisition journal entry data is not yet linked. [Figure 33] Figure 33 is a diagram illustrating the operation of the business support device of the embodiment when the acquisition price of a fixed asset that has been transferred is changed. [Figure 34] Figure 34 is a diagram illustrating the operation of the business support device of the embodiment when the acquisition price of a fixed asset that has been transferred is changed. [Figure 35] Figure 35 is a diagram illustrating the operation of the business support device of the embodiment when the acquisition price of a fixed asset that has been transferred is changed. [Figure 36] Figure 36 is a diagram illustrating the operation of the business support device of the embodiment when the acquisition price of a fixed asset that has been transferred is changed. [Figure 37] Figure 37 is a diagram illustrating the operation of the business support device of the embodiment when a fixed asset is deleted. [Figure 38] Figure 38 is a diagram illustrating the operation of the business support device of the embodiment when fixed assets are deleted. [Figure 39] Figure 39 is a diagram illustrating the operation of the business support device of the embodiment when a fixed asset is deleted. [Figure 40] Figure 40 is a diagram illustrating the operation of the business support device of the embodiment when fixed assets are deleted. [Figure 41] Figure 41 is a diagram illustrating the operation flow of the business support device of the embodiment when a fixed asset is deleted. [Figure 42] Figure 42 is a diagram illustrating the initial values ​​used to generate depreciation red journal entry data. [Figure 43] Figure 43 is a diagram illustrating the operation of the business support device of the embodiment when a transferred fixed asset is deleted. [Figure 44]Figure 44 is a diagram illustrating the operation of the business support device of the embodiment when a transferred fixed asset is deleted. [Figure 45] Figure 45 is a diagram illustrating the operation of the business support device of the embodiment when a transferred fixed asset is deleted. [Figure 46] Figure 46 is a diagram illustrating the operation of the business support device of the embodiment when a transferred fixed asset is deleted. [Figure 47] Figure 47 is a diagram illustrating the operation flow of the business support device of the embodiment when a transferred fixed asset is deleted. [Figure 48] Figure 48 is a diagram illustrating the operation of the business support device of the embodiment when a transferred fixed asset is deleted. [Figure 49] Figure 49 is a diagram illustrating the operation of the business support device of the embodiment when a transferred fixed asset is deleted. [Figure 50] Figure 50 is a diagram illustrating the operation of the business support device of the embodiment when fixed assets acquired in the previous period or earlier are deleted. [Figure 51] Figure 51 is a diagram illustrating the operation of the business support device of the embodiment when fixed assets acquired in the previous period or earlier are deleted. [Figure 52] Figure 52 is a diagram illustrating the operation of the business support device of the embodiment when fixed assets acquired in the previous period or earlier are deleted. [Figure 53] Figure 53 is a diagram illustrating the operation flow of the business support device of the embodiment when fixed assets acquired in the previous period or earlier are deleted. [Modes for carrying out the invention]

[0015] The following describes in detail, with reference to the drawings, a business support device that is an embodiment to which the present invention is applied. However, the present invention is not limited to the following embodiments.

[0016] Furthermore, in the following description and drawings of the embodiments, one fiscal year will be described and illustrated as a 12-month period from April to March of the following year. That is, for example, the 55th fiscal year will be from April 2022 to March 2023. Since this period from April 2022 to March 2023 is the same fiscal year as 2022, it will be illustrated using "2022" as follows: April 2022, May 2022, June 2022, July 2022, August 2022, September 2022, October 2022, November 2022, December 2022, January 2022, February 2022, March 2022. "January 2022, February 2022, March 2022" actually refers to "January 2023, February 2023, March 2023." Please keep this in mind when referring to the explanation and diagrams below.

[0017] (Hardware configuration) As shown in Figure 1, the business support device 1 of this embodiment includes a storage 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 may be a display unit such as a monitor device (including a household television), a speaker device, etc. The input device 6 may be a keyboard device, a mouse device, a microphone device, etc., or a monitor device that works in cooperation with a mouse device to realize a pointing device function.

[0018] The communication interface unit 4 is connected to a network 50, such as a wide-area network like the Internet or a private network like a LAN (Local Area Network). A financial accounting system 52, mainly composed of software, and a financial accounting server device 51, which is equipped with a journal entry details table (finance) 53, are connected to the network 50. The business support device 1 of this embodiment records various journal entry data to the financial accounting server device 51, thereby facilitating the exchange of various journal entry data between the financial accounting system 52 and the business support device 1.

[0019] The financial accounting system 52 may be installed within the storage unit 2, as shown by the dotted block in Figure 1, and journal entry data may be transmitted to this financial accounting system 52 to facilitate communication.

[0020] For the memory unit 2, a storage device such as ROM (Read Only Memory), RAM (Random Access Memory), HDD (Hard Disk Drive), or SSD (Solid State Drive) can be used. The memory unit 2 stores a business support program that assists business operators in the accounting entries of fixed asset information.

[0021] Furthermore, this memory unit 2 stores the following tables, which will be described later: Journal Entry Details Table (Fixed Assets) 11, Asset Deletion Red Journal Entry Details Table 12, Monthly Depreciation Table 13, Depreciation Journal Entry Table 14, Linked Journal Entry Details Data Table 15, Current Month Master 16, Control Master 17, Fiscal Year Master 18, Asset Type Master 19, Transfer History Table 20, and Pattern Table 30.

[0022] (Functional configuration of business support equipment) Next, the control unit 3 executes the business support program stored in the memory unit 2, and functions as a display control unit 21, data generation unit 22, memory control unit 23, decision unit 24, communication control unit 25, and calculation unit 27, as shown in Figure 1. The data generation unit 22 includes a transmission sorting work unit 26.

[0023] The determination unit 24 determines the content of the change in fixed asset information specified by the business operator and determines the fiscal period to which the acquisition date of the fixed asset belongs based on the acquisition date included in the fixed asset information. The determination unit 24 also determines whether the fiscal period to which the acquisition date belongs is the current fiscal period or a previous fiscal period or earlier. Furthermore, if the determination unit 24 determines that the fiscal period to which the acquisition date belongs is the current fiscal period, it refers to the transfer history table 20, which is a storage unit that stores information on the transfer of fixed assets, and determines whether or not there has been a transfer of fixed assets.

[0024] The data generation unit 22 generates either red journal entry data for fixed assets, or red journal entry data and black journal entry data, according to the judgment result of the judgment unit 24.

[0025] Specifically, the data generation unit 22 generates depreciation journal entry data for the current period if the determination unit 24 determines that the change in fixed asset information is the deletion of a fixed asset and that the period to which the acquisition date belongs is the previous period or earlier.

[0026] Furthermore, if the data generation unit 22 determines, based on the judgment unit 24, that the change in fixed asset information is a correction of the acquisition price of the fixed asset, that the period to which the acquisition date belongs is the current period, and that there is no change in the fixed asset, the data generation unit 22 generates red journal entry data corresponding to the old acquisition price of the fixed asset and black journal entry data corresponding to the corrected acquisition price of the fixed asset.

[0027] Furthermore, if the determination unit 24 determines that the change in fixed asset information is the deletion of a fixed asset, that the acquisition date belongs to the current period, and that there is no change in fixed assets, the data generation unit 22 generates red journal entry data for acquisition corresponding to the acquisition price of the deleted fixed asset, and red journal entry data for depreciation corresponding to the depreciation expense of the fixed asset for the period up to its deletion in the current period.

[0028] Furthermore, if the data generation unit 22 determines, based on the judgment unit 24, that the change in fixed asset information is the deletion of a fixed asset, that the acquisition date belongs to the current period, and that there is a change in fixed assets, the data generation unit 22 generates depreciation red journal entry data corresponding to the depreciation expense for the period up to the deletion of the fixed asset in the current period.

[0029] Furthermore, the business support device 1 of this embodiment includes a monthly depreciation table 13 in the storage unit 2, which stores monthly depreciation expenses corresponding to the acquisition price of fixed assets. The calculation unit 27 calculates the monthly depreciation amount corresponding to the revised acquisition price when the acquisition price of fixed assets is revised. The communication control unit 25 transmits depreciation journal entry data for the monthly depreciation amount of fixed assets to the financial accounting system 52, thereby facilitating the exchange of various journal entry data, such as depreciation journal entry data, between the financial accounting system 52 and the business support device 1.

[0030] The data generation unit 22 sets the monthly depreciation amount calculated by the calculation unit 27 as the depreciation amount for each month in the depreciation journal entry data for each month in which the journal entry linked category included in the depreciation journal entry data is not linked, when the acquisition price of the fixed asset is corrected. The difference between the depreciation amount for each month in the depreciation journal entry data for which the journal entry linked category is linked and the monthly depreciation amount calculated by the calculation unit 27 is added to the depreciation amount for the first month in which the journal entry linked category is not linked.

[0031] (overview) Next, an overview of the operation of the business support device 1 of this embodiment will be described. The business support device 1 of this embodiment automatically creates red and black journal entries when asset information changes. In depreciation journal entries, the journal entry information generated during monthly journal entry linkage is stored in the depreciation journal entry table 14 on an asset basis, and when asset information is deleted, a red journal entry is automatically created on an asset basis based on the journal entry information stored in the depreciation journal entry table 14.

[0032] (Summary of actions taken during the correction) Figure 2 shows an overview of the operations when modifying and deleting fixed assets. For example, when "modifying" an already registered fixed asset, such as changing the acquisition price of a fixed asset, the business operator specifies the activation of the fixed asset registration screen via the input device 6. When this operation is performed, the display control unit 21 displays a predetermined fixed asset registration screen via the output device 7. Based on this fixed asset registration screen, the business operator selects "modification mode" and modifies the desired fixed asset. As a result, the data generation unit 22 generates red journal entry data and black journal entry data in response to the business operator's modification operation. The storage control unit 23 registers (stores) the red journal entry data and black journal entry data in the journal entry details table (fixed assets) 11 at the timing when the business operator specifies the registration of the modification.

[0033] (Summary of actions taken during deletion) Furthermore, when deleting a fixed asset, the business operator launches the fixed asset registration screen mentioned above, selects "deletion / modification mode," and performs the deletion operation for the target fixed asset. As a result, the data generation unit 22 generates red journal entry data, as described later.

[0034] The memory control unit 23 registers (stores) the red journal entry data in the asset deletion red journal entry details table 12 at the time when the business operator specifies the registration of the above-mentioned deletion.

[0035] For accounting entries, a journal entry linkage job is used, in which the business operator selects the desired journal entries to be linked. The memory control unit 23 collects the journal entry data selected by the business operator from the journal entry details table (fixed assets) 11 or / or the asset deletion red journal entry details table 12. The communication control unit 25 controls the communication interface unit 4 to transmit the collected journal entry data to the financial accounting system 52 of the financial accounting server device 51 via the network 50.

[0036] (Aggregation process) Next, Figure 3 shows an overview of the monthly depreciation journal entry processing. At the time of monthly processing, the business operator activates the journal entry linkage screen and specifies the processing targeting the monthly depreciation linkage. The memory control unit 23 collects journal entry data for fixed assets that are depreciated in the current month. The memory control unit 23 saves (stores) the collected journal entry data for each fixed asset in the depreciation journal entry table 14. Figure 4(a) is an example of the journal entry data for each fixed asset saved in the depreciation journal entry table 14. When the above-mentioned deletion (or modification) is performed, as shown in Figure 5, the journal entry data is read from this depreciation journal entry table 14 and the above-mentioned deletion or other processing is performed.

[0037] Here, if there are a large number of fixed assets subject to depreciation, such as 10,000, creating journal entry data for each fixed asset would require generating 10,000 linked detailed journal entry data entries. Therefore, as shown in Figure 6(a), the transmission journal entry work unit 26 aggregates the collected journal entry data for fixed assets and generates linked detailed journal entry data, for example, by department or account, as shown in Figure 6(b).

[0038] The communication control unit 25 controls the communication interface unit 4 to transmit the generated monthly linked journal entry data for fixed assets to the financial accounting system 52 of the financial accounting server device 51 via the network 50. As a result, as shown in Figure 4(b), the linked journal entry data is stored in the journal entry details table (financial) 53 of the financial accounting server device 51, and the linked journal entry data is exchanged between the business support device 1 and the financial accounting server device 51 in this embodiment.

[0039] Furthermore, when such journal entry linking processing is performed, the memory control unit 23 updates the journal entry linking status of the fixed asset data that has undergone the above-mentioned linking processing among the fixed asset data stored in the monthly depreciation table 12 from "Not Linked" to "Linked". Figures 7(a) and 7(b) show the fixed asset data and the journal entry linking status of the monthly depreciation table 12 before journal entry linking, and Figures 8(a) and 8(b) show the fixed asset data and the journal entry linking status of the monthly depreciation table 12 after journal entry linking.

[0040] (Allocation function) Next, the business support device 1 of the embodiment collects journal entry data for fixed assets that are depreciated in the current month and saves (stores) it in the depreciation journal entry table 14 as described above. At this time, if allocation information for depreciation expenses exists, the transmission journal entry work unit 26 generates journal entry data corresponding to this allocation information.

[0041] In other words, as shown in the asset information in Figure 9(a), a fixed asset of a structure with asset number "N001" is acquired, and as shown in the depreciation information in Figure 9(b), the current period depreciation amount is "1.2 million yen", and as shown in Figure 9(c), a monthly depreciation amount of "100,000 yen" is entered into the monthly depreciation table 12 each month. Furthermore, as shown in Figure 9(d), allocation information is attached to this fixed asset with asset number "N001" indicating that the allocation coefficient for department A is "2" and the allocation rate is "50%", the allocation coefficient for department B is "1" and the allocation rate is "25%", and the allocation coefficient for department C is "1" and the allocation rate is "25%".

[0042] If such allocation information is not included, the sending journal entry work unit 26 generates journal entry data for April as "Depreciation Expense (Department A) 100,000 yen" / "Cumulative Amount of Structures (Department A) 100,000 yen" as shown in Figure 10, and the storage control unit 23 saves (stores) this in the depreciation journal entry table 14.

[0043] In contrast, if the aforementioned allocation information is added, the journal entry work unit 26 generates journal entry data for April as shown in Figure 11, such as "Depreciation expense (Department A) 50,000 yen" / Cumulative amount of structures (Department A) 50,000 yen", "Depreciation expense (Department B) 25,000 yen" / Cumulative amount of structures (Department B) 25,000 yen", and "Depreciation expense (Department C) 25,000 yen" / Cumulative amount of structures (Department C) 25,000 yen", and the storage control unit 23 saves (stores) this in the depreciation journal entry table 14. Figure 12(a) shows the journal entry data generated by the journal entry work unit 26 and saved in the depreciation journal entry table 14 in this manner.

[0044] In addition, as shown in Figure 12(b), the linked journal entry details data in the linked journal entry details data table 15, and as shown in Figure 12(c), the depreciation journal entry data in the depreciation journal entry table 13 are updated by the data generation unit 22 and the storage control unit 23.

[0045] (Automatic creation of red / black journal entry data based on the details of corrections or changes) Next, in the business support device 1 of this embodiment, the determination unit 24 determines the content of changes (modification, deletion, transfer, etc.) to fixed asset information based on the classification (pattern) stored in the pattern table 30 shown in Figures 13 and 14, and performs automatic creation of red journal entry data and black journal entry data. That is, the fixed asset information for each fixed asset includes information indicating the acquisition date of that fixed asset. In addition, the storage unit 2 stores a fiscal year master 18 in which the start and end dates of each fiscal year are stored. The determination unit 24 refers to the fiscal year master 18 based on the acquisition date of the fixed asset that has been modified or transferred, and detects the fiscal year to which the acquisition date of that fixed asset belongs.

[0046] The determination unit 24 then determines, as shown in Figure 13, that for fixed assets acquired in the current period, it will perform automatic journal entry data creation processing using "Pattern 1 (Figure 14(a))" or "Pattern 2 (Figure 14(b))", and for fixed assets acquired in previous periods, it will perform automatic journal entry data creation processing using "Pattern 3 (Figure 14(c))". Furthermore, the determination unit 24 determines that if the fixed assets acquired in the current period are fixed assets that have not changed, it will perform automatic journal entry data creation processing using "Pattern 1", and if the fixed assets acquired in the current period are fixed assets that have changed, it will perform automatic journal entry data creation processing using "Pattern 2".

[0047] The data generation unit 22 generates journal entry data based on the judgment result of the judgment unit 24. Specifically, if there is an asset modification for fixed assets acquired in the current period that have not changed, the data generation unit 22 automatically generates red journal entry data for acquisition and black journal entry data for acquisition, as shown in "Pattern 1-1" in Figure 14(a). Also, if there is an asset deletion for fixed assets acquired in the current period that have not changed, the data generation unit 22 automatically generates red journal entry data for acquisition and red journal entry data for depreciation, as shown in "Pattern 1-2" in Figure 14(a).

[0048] Here, "transfer" refers to all of the following events as an example. • Acquisition → Purchase of assets • Movement → Movement of asset location • Disposal → Disposal or sale of assets • Splitting → Splitting assets that were registered as a single set. • Impairment → Decrease in asset value • Suspension → Suspension of asset use / operation • Change in depreciation method and useful life → Change in depreciation method and useful life due to change in asset use, etc. • Change in asset type → Change in asset type due to a change in the intended use of the asset, etc.

[0049] When such changes occur in fixed assets, processing becomes complex when considering the occurrence of red and black journal entries, including journal entries for the changes. For this reason, if a fixed asset acquired in the current period is a fixed asset that has undergone a change, the data generation unit 22 does not automatically generate journal entry data when correcting the fixed asset, as shown in "Pattern 2-1" in Figure 14(b). The data generation unit 22 generates red journal entry data for depreciation only when the fixed asset is deleted, as shown in "Pattern 2-2" in Figure 14(b).

[0050] Furthermore, for journal entries that occurred in previous periods, it is necessary to record prior period profit and loss adjustment entries, which is difficult to determine on the system of the business support device 1 in this embodiment. For this reason, the data generation unit 22 automatically creates red journal entry data for depreciation for the current period only when fixed assets are deleted, as shown in "Pattern 3-2" in Figure 14(c).

[0051] Furthermore, journal entry data that is not automatically generated can be viewed in a separate job as reference information for calculating debit / debit entries.

[0052] (Generating journal entry data for fixed assets that have been acquired and subsequently transferred) Next, as shown in Figures 15(a) and 15(b), if a fixed asset of a structure with asset number "N001," acquired in April 2022, is moved in June 2022, as shown in Figure 15(c), the data generation unit 22 generates movement information indicating that the asset was moved from source department A to destination department B, as shown in Figure 15(d). As a result, the data generation unit 22 generates acquisition journal entry data for the fixed asset in department A, and movement journal entry data for the fixed asset in departments A and B, as shown in Figure 15(e).

[0053] Furthermore, as shown in Figure 16(a), the data generation unit 22 and the storage control unit 23 store the monthly depreciation amount of fixed assets "N001" as the monthly depreciation amount of Department A in the monthly depreciation table 13 for April and May before the move, and from June onwards after the move, they store the monthly depreciation amount of fixed assets "N001" as depreciation in Department B in the monthly depreciation table 13.

[0054] Similarly, as shown in Figure 16(b), the data generation unit 22 and the storage control unit 23 store the monthly depreciation amount of fixed asset "N001" as the monthly depreciation amount of Department A in the depreciation journal entry table 14 for April and May before the move, and from June onwards after the move, they store the monthly depreciation amount of fixed asset "N001" as depreciation in Department B in the depreciation journal entry table 14.

[0055] Then, the data generation unit 22 generates acquisition journal entry data for "Asset Account 1 million yen / Accounts Payable 1 million yen" in Department A, as shown in Figure 17(a), based on the fixed asset acquisition journal entry details data for "N001" shown as the first record (A) in Figure 15(e). Furthermore, as shown in Figure 17(a), the data generation unit 22 generates transfer journal entry data for "Department B Asset Account 1 million yen / Department A Asset Account 1 million yen" and "Department A Cumulative Amount 100,000 yen / Department B Cumulative Amount 100,000 yen" based on the journal entry details data for the acquisition of fixed assets of "N001" shown as records (B) and (B) in the second and third columns of Figure 15(e), as shown in Figure 17(a).

[0056] Furthermore, the data generation unit 22 generates depreciation journal entry data for Department A for April and May, as shown in Figure 17(a), based on the depreciation journal entry data for Department A for April and May of the fixed asset "N001" shown as records (C) and (D) in the first and second columns (Figure 16(b)). The data generation unit 22 generates depreciation journal entry data for Department A for April and May, as shown in Figure 17(a), which is "Depreciation expense for Department A of 50,000 yen / Cumulative amount for Department A of 50,000 yen".

[0057] Furthermore, the data generation unit 22 generates depreciation journal entry data for the B department in June, as shown in Figure 17(a), based on the depreciation journal entry data for the B department in June for fixed assets, "N001," which is shown as the third column record (E) in Figure 16(b). The data generation unit 22 generates depreciation journal entry data for the B department in June, which is "Depreciation expense for the B department of 50,000 yen / Cumulative amount for the B department of 50,000 yen."

[0058] Even if the acquired journal entry data is not created within the business support device 1 of this embodiment, the acquired journal entry data will be printed as reference journal entry data, as shown in Figure 17(b).

[0059] (Generating journal entry data for fixed assets acquired in previous periods) Next, assuming the current year is 2022, and the fixed assets were acquired in the previous period or earlier, such as in April 2020, as shown in Figures 18(a) to 18(d), the data generation unit 22 generates monthly depreciation journal entry data, as shown in Figure 19(b), according to the monthly depreciation shown in Figure 19(a). In this case, the data generation unit 22 generates acquisition journal entry data for the fixed assets in April 2020, as shown in Figure 20. Furthermore, from April 2020 onward, the data generation unit 22 generates monthly depreciation journal entry data, as shown in Figure 20, according to the depreciation expense for each month.

[0060] (Resetting of monthly depreciation amount when the acquisition cost of a fixed asset is changed) Next, we will explain the automatic generation of journal entry data when the acquisition price of a fixed asset is changed. First, as a premise, let's assume that a fixed asset was acquired in April 2022, as shown in Figure 21(a). Let's assume that the journal entries for April and May of this fixed asset have been linked, but that they have not been linked from June onwards. Figure 21(b) shows the asset information of this fixed asset, Figure 21(c) shows the depreciation information of this fixed asset, and Figure 21(d) shows the transfer history data (an example of transfer information) of this fixed asset stored in the transfer history table 20 (an example of the storage unit). In this example, the fixed asset has just been acquired and no transfers have occurred, so only the transfer history data with the transfer category set to "1: Acquisition" is stored in the transfer history table 20.

[0061] Figure 21(e) shows the journal entry details data for this fixed asset, stored in the journal entry details table (fixed assets) 11. Figure 21(f) shows the monthly depreciation data for this fixed asset, stored in the monthly depreciation table 13. As shown in Figure 21(f), the journal entries for this fixed asset for April and May are marked as "linked".

[0062] Suppose the acquisition price of this fixed asset was changed in June 2022 by the business operator from "1 million yen (units in the diagram are in thousands of yen)" to "2 million yen," as shown in Figure 22(a). As a result, the data generation unit 22 updates the acquisition price of the asset information to "2 million yen," as shown in Figure 22(b). Also, because the acquisition price has changed, the depreciation amount for the current period is recalculated by the calculation unit 27, and the data generation unit 22 updates the depreciation amount for the current period (annual depreciation amount) in the depreciation information to "1.2 million yen," as shown in Figure 22(c).

[0063] Furthermore, if the annual depreciation amount changes, such as due to a change in the acquisition price, the data generation unit 22, as shown in Figure 22(f), does not change the monthly depreciation amounts that are marked as "linked" in the monthly depreciation table 13, but instead reflects the change in the annual depreciation amount in the monthly depreciation amounts that are marked as "not linked".

[0064] (Annual depreciation calculation process) (Generating the annual depreciation amount for newly registered fixed assets) To explain in more detail, first, the process for generating the annual depreciation amount when a fixed asset is newly registered is as follows. In this case, as shown in Figure 23, the calculation unit 27 calculates the current period depreciation amount (annual depreciation amount) based on the asset information and depreciation amount of the changed fixed asset as the process in step S1. For example, let's assume that this current period depreciation amount (annual depreciation amount) is "1.2 million yen". Next, in step S2, the data generation unit 22 apportions this "1.2 million yen" current period depreciation amount (annual depreciation amount) to each of the 12 months. As a result, as shown in Figure 23, the "1.2 million yen" current period depreciation amount (annual depreciation amount) is apportioned to a monthly depreciation amount of "100,000 yen" over the 12 months from April 2022 to March 2023.

[0065] (Generating the annual depreciation amount for modified fixed assets) (If there are no linked months) Next, if the acquisition price is changed as described above, the calculation unit 27 calculates the annual depreciation amount for the current period (12 months) in step S11 of Figure 24, based on the asset information of the changed fixed asset and the depreciation information after the change. Let's assume that this annual depreciation amount was "1.2 million yen" before the change (before recalculation) and "2.4 million yen" after the change (after recalculation). The calculation unit 27 calculates the difference in monthly depreciation amounts of "100,000 yen" by dividing the difference in annual depreciation amounts before and after the change by 12 months.

[0066] In the example shown in Figure 24, there are no linked months, so the calculation unit 27 adds the monthly depreciation amount of "100,000 yen" for each month to the difference of "100,000 yen" calculated for each month, and calculates a total monthly depreciation amount of "200,000 yen" as the revised monthly depreciation amount. As shown in Figure 24, the data generation unit 22 updates the monthly depreciation table 13 with this "200,000 yen" monthly depreciation amount as the monthly depreciation amount for each month.

[0067] (If there are months that have already been linked) In contrast, as shown in Figure 25, for example, if April and May are linked months, the data generation unit 22 locks the monthly depreciation amounts for these linked months, April and May, at a monthly depreciation amount of "100,000 yen" (making them unchangeable). In this state, the calculation unit 27 calculates "200,000 yen" as the monthly depreciation amount for each of the 12 months, as described above. The data generation unit 22 updates the monthly depreciation table 13 with this "200,000 yen" as the monthly depreciation amount for June to March of the following year, which are not linked.

[0068] Next, in step S13 shown in Figure 25, the calculation unit 27 calculates the difference between the monthly depreciation amount of "200,000 yen" for each of the 12 months and the monthly depreciation amount of "100,000 yen" for April and May, which are linked months, which is "100,000 yen". Then, the calculation unit 27 adds the sum of the differences for April and May, "100,000 yen + 100,000 yen = 200,000 yen", to the monthly depreciation amount of "200,000 yen" for June, which is the first month that is not linked. The data generation unit 22 updates the monthly depreciation amount for June, the first month that is not linked, to "200,000 yen + 200,000 yen = 400,000 yen".

[0069] Figures 26 and 27 illustrate the process by which red and black journal entry data are automatically generated and reflected as registered data when the acquisition price is changed. The business operator launches the fixed asset registration screen, selects "Modification Mode," and enters the asset number and asset type of the fixed asset whose acquisition price is to be changed. As shown in Figure 26(a), the display control unit 21 uses the asset number and asset type entered by the business operator as keys to refer to the asset information registered in the storage unit 2, and displays the acquisition price of the fixed asset on the fixed asset registration screen along with the asset number and asset type, as shown in Figure 26(b). The business operator modifies the acquisition price of the fixed asset displayed on the fixed asset registration screen to the changed acquisition price, as shown in Figure 26(c), and operates the registration button.

[0070] When the registration button is pressed, the calculation unit 27 and the data generation unit 22 automatically generate red journal entry data (temporary account 1 million yen / asset account 1 million yen) for the old acquisition price of "1 million yen," as shown in Figures 27(a) and 27(b), and also automatically generate black journal entry data (asset account 2 million yen / temporary account 2 million yen) for the changed acquisition price of "2 million yen."

[0071] Furthermore, the initial values ​​used in the automatically generated journal entry data, as shown in Figure 28(a), are such that for both the acquired red and black journal entry data, the "occurrence date" is the last day of the current month if there is a monthly fixed operation, and the "occurrence date" is the processing date if there is no monthly fixed operation. In other words, as shown in Figure 28(b), the storage unit 2 is provided with a current month master 16 that indicates the current month. When the data generation unit 22 generates the red and black journal entry data, it refers to this current month master 16. If the current month is stored in the current month master 16, it is considered "monthly fixed operation is in place," and the "occurrence date" becomes the last day of the current month stored in the current month master 16. On the other hand, if the current month is not stored in the current month master 16, it is considered "monthly fixed operation is not in place," and the "occurrence date" becomes the processing date.

[0072] Regarding "accounts," in the case of asset accounts, the data generation unit 22 refers to the asset type master 19 shown in Figure 28(e) stored in the storage unit 2 and sets the asset account corresponding to the asset type as the set value. In the case of temporary accounts, the data generation unit 22 refers to the control master 17 shown in Figure 28(c) stored in the storage unit 2 and uses the set value of the asset red / black temporary account setting item. Since the account changes depending on the changes made, temporary accounts are prepared in advance.

[0073] The "Tax Classification" is fixed as "Not Applicable" for both tax classification and tax-inclusive classification. For "Amount," the data generation unit 22 uses the acquisition cost base amount (obtained from asset information = 1 million yen) in the case of red journal entry data, and the acquisition cost registered amount (obtained from the fixed asset registration screen mentioned above = 2 million yen) in the case of black journal entry data. In addition, the data generation unit 22 obtains other items, such as business location, department, trading partner, and analysis code, from the asset information stored in the storage unit 2.

[0074] This generates red journal entry data for the old acquisition price and black journal entry data for the changed acquisition price, and the journal entry details table (fixed assets) 11 is updated as shown in Figure 22(e).

[0075] (Temporary account reconciliation operation pattern) Next, when a fixed asset is registered and the corresponding account is known, the correction is made directly on the journal entry screen when the asset is modified or deleted. In contrast, when a fixed asset is registered and the corresponding account is unknown, it is linked to the financial accounting system as a temporary account, and a transfer journal entry is created in the financial accounting system when the corresponding account is known (e.g., Temporary Account / XX Expenses).

[0076] (If the acquisition price is changed again) Next, the above example involved changing the acquisition price from "1 million yen" to "2 million yen," but the same procedure applies when the acquisition price is further changed from "2 million yen" to "3 million yen," as shown in Figure 29(a). That is, the business operator selects "correction mode" on the fixed asset registration screen and corrects the acquisition price from "2 million yen" to "3 million yen," as shown in Figures 29(b) and 29(c). As a result, the calculation unit 27 and the data generation unit 22 generate red journal entry data for the old acquisition price of "2 million yen" and black journal entry data for the changed acquisition price of "3 million yen," as shown in Figure 30, and update the journal entry details table (fixed assets) 11.

[0077] (If the acquired journal entry data is not yet linked) Next, as shown in Figures 31(a) to 31(e), for example, if the journal entry data for the fixed asset initially acquired at "1 million yen" is not linked, it is not necessary to create the aforementioned red journal entry data and black journal entry data even if the acquisition price is changed. In this case, the data generation unit 22 overwrites (updates) the acquisition price from "1 million yen" to "2 million yen," as shown in Figures 32(a), 32(b), and 32(d). It also updates the current period depreciation amount shown in Figure 32(d), which corresponds to the changed acquisition price of "2 million yen," to the recalculated current period depreciation amount, and updates the monthly depreciation amounts in the monthly depreciation table 13 to the monthly depreciation amounts corresponding to the changed current period depreciation amount.

[0078] (When the acquisition price of an asset with a change in registration has been changed) Next, as shown in Figure 33(a), let's assume that a fixed asset owned by Department A in April and May 2022, with an acquisition cost of "1 million yen," was moved to Department B in June. In this case, the "Department" item in the asset information shown in Figure 33(b) will be updated to "Department B." Also, the transfer history table 20 shown in Figure 33(d) will register the acquisition date and the transfer date of the fixed asset. Furthermore, as shown in Figures 34(a) and 34(b), the journal entry data for April and May is linked in Department A, and the data for June after the transfer is linked in Department B. In addition, as shown in Figure 34(c), the journal entry data for acquisition in April, the journal entry data for transfer in June, and the journal entry data for depreciation from April to June have already been generated.

[0079] In this situation, let's assume that the acquisition price was changed from "1 million yen" to "2 million yen" in July, as shown in Figure 35(a). In this case, as shown in Figure 35(b), the data generation unit 22 updates the acquisition price in the asset information to the changed acquisition price of "2 million yen". The calculation unit 23 also recalculates the current period depreciation amount corresponding to the changed acquisition price. As shown in Figure 35(c), the data generation unit 22 updates the current period depreciation amount in the depreciation information to the recalculated current period depreciation amount.

[0080] Furthermore, as described above, when the annual depreciation amount changes, such as due to a change in the acquisition price, the data generation unit 22 does not change the monthly depreciation amounts that are marked as "linked" in the monthly depreciation table 13, but instead reflects the change in the annual depreciation amount in the monthly depreciation amounts that are marked as "not linked," as shown in Figure 36(c).

[0081] Based on the transfer history table 20 and the journal entry details table (fixed assets) 11, a separate job verifies the journal entries generated for the relevant asset. Then, based on the verified journal entries, red journal entry data and black journal entry data are directly created in the financial accounting system.

[0082] (Action taken when deleting fixed assets) Next, we will explain what happens when a fixed asset is deleted. First, as shown in Figures 37(a) to 37(e), a fixed asset was acquired by Department A in April 2022 for "1 million yen," and as shown in Figure 38(a), the aforementioned linkages were performed in April and May. In this case, the acquisition journal entry data shown in Figure 38(b) is generated. In addition, the depreciation journal entries for April and May shown in Figure 38(c) are generated and stored in the depreciation journal entry table 14.

[0083] In this state, when a business operator deletes a fixed asset, the data generation unit 22 deletes (erases) the asset information, depreciation information, transfer history data, journal entry data, and monthly depreciation data corresponding to the deleted fixed asset from the storage unit 2 or master, as shown in Figures 39(a) to 39(e).

[0084] Then, as shown in Figure 40, the data generation unit 22 generates a red journal entry for acquisition in June, with the entry "Temporary account 1 million yen / Asset account 1 million yen," and also generates a red journal entry for depreciation in June, with the entry "Cumulative amount 100,000 yen / Depreciation expense 100,000 yen."

[0085] The operator's operation involves selecting "Delete Mode" on the fixed asset registration screen and entering the asset number and asset type of the fixed asset to be deleted. As a result, the display control unit 21 retrieves the asset information of the specified asset number and asset type from the asset information stored in the storage unit 2, as shown in Figure 41(a), and displays it on the fixed asset registration screen along with the acquisition price of that fixed asset, as shown in Figure 41(b).

[0086] When a deletion operation is performed by a business operator, the calculation unit 27 and the data generation unit 22 generate red journal entry data for acquisition and red journal entry data for depreciation, as shown in Figure 41(c), and the display control unit 21 displays them on the journal entry screen.

[0087] Furthermore, when generating the acquisition red journal entry data, the data generation unit 22 generates the acquisition red journal entry data as explained using Figures 28(a) to 28(e). In addition, the depreciation red journal entry data is generated using the depreciation journal entry data stored in the depreciation journal entry table 14 shown in Figure 41(a), as explained using the initial depreciation red values ​​shown in Figure 42.

[0088] Then, when the business operator confirms the execution, the memory control unit 23 stores the generated acquisition red journal entry data and depreciation red journal entry data in the asset deletion red journal entry details table 12, as shown in Figure 41(d). In order to avoid missing entries, the memory control unit 23 deletes data from existing tables, as shown in Figures 39(a) to 39(f), and stores only the red journal entry data in the asset deletion red journal entry details table 12.

[0089] (Action taken when deleting a fixed asset that has been changed) Next, as shown in Figures 43(a) to 43(e), 44(a), and 44(b), suppose that a fixed asset acquired by Department A for "1 million yen" in April 2022 was moved to Department B in June and deleted in July. In this case, the journal entry data for the acquisition shown in Figure 45(a), the journal entry data for the transfer shown in Figure 45(b), and the journal entry data for the depreciation from April to June shown in Figure 45(c) have already been generated.

[0090] When a fixed asset is deleted in July, the data generation unit 22 does not automatically generate red journal entry data for acquisition and red journal entry data for transfer. Instead, it uses the depreciation journal entry data stored in the depreciation journal entry table 14 to generate red journal entry data for depreciation from April to June, as shown in Figure 46.

[0091] The operator's operation involves selecting "Delete Mode" on the fixed asset registration screen and entering the asset number and asset type of the fixed asset to be deleted. As a result, the display control unit 21 retrieves the asset information of the specified asset number and asset type from the asset information stored in the storage unit 2, as shown in Figure 47(a), and displays it on the fixed asset registration screen along with the acquisition price of that fixed asset, as shown in Figure 47(b).

[0092] When a business operator performs a deletion operation, the calculation unit 27 and the data generation unit 22 generate red journal entry data for depreciation of department A and department B, respectively, as shown in Figure 47(c), and the display control unit 21 displays them on the journal entry screen. Then, when the business operator confirms the execution, the storage control unit 23 stores the red journal entry data for depreciation of department A and department B, as shown in Figure 47(d), in the asset deletion red journal entry details table 12.

[0093] Furthermore, in order to avoid missing entries, the memory control unit 23 deletes data from existing tables, as shown in Figures 48(a) to 48(e), 49(a), and 49(b), and stores only the depreciation red journal entry data in the asset deletion red journal entry details table 12.

[0094] (Behavior when deleting fixed assets acquired in previous periods or earlier) Next, we will explain the behavior when a fixed asset acquired in a previous fiscal year or earlier is deleted. As shown in Figures 50(a) to 50(e), let's assume that Department A acquired a fixed asset for "1 million yen" in April 2020 (a date prior to the previous fiscal year), held it until the present in 2022, and deleted it in June 2022. In this case, let's assume that the linking of journal entry data continued from April 2020 to May 2022, as shown in the monthly depreciation table 13 in Figure 51(a). Also, let's assume that the journal entry data for acquisition shown in Figure 51(b), and the journal entry data for depreciation for fiscal year 2020 (April to March of the following year), fiscal year 2021 (April to March of the following year), and April and May of fiscal year 2022 shown in Figure 51(c) have already been generated and are stored in the depreciation journal entry table 14.

[0095] If a fixed asset acquired in a previous period is deleted, the data generation unit 22 does not generate red journal entry data for the previous period. Instead, as shown in Figure 52, in June, when the fixed asset was deleted in the current period, it generates only red journal entry data for depreciation corresponding to the cumulative depreciation amount for April and May, using the depreciation journal entry data stored in the depreciation journal entry table 14.

[0096] When generating this red journal entry data, the data generation unit 22 refers to the current month master 16 shown in Figure 28(b). If the current month is stored in the current month master 16, it will be determined as "monthly operation confirmed," and the "occurrence date" of the red journal entry data will be the last day of the current month as stored in the current month master 16. If the current month is not stored in the current month master 16, it will be determined as "monthly operation not confirmed," and the "occurrence date" of the red journal entry data will be the processing date, as described above.

[0097] The operator's operation involves selecting "Delete Mode" on the fixed asset registration screen and entering the asset number and asset type of the fixed asset to be deleted. As a result, the display control unit 21 retrieves the asset information of the specified asset number and asset type from the asset information stored in the storage unit 2, as shown in Figure 53(a), and displays it on the fixed asset registration screen along with the acquisition price of that fixed asset, as shown in Figure 53(b).

[0098] When a business operator executes a deletion operation, the calculation unit 27 and the data generation unit 22 do not generate red journal entry data for previous periods, but instead generate only red journal entry data for depreciation corresponding to the cumulative depreciation amount for April and May of the current period and prior to the deletion month, as shown in Figure 53(c). Then, when the business operator confirms the execution, the storage control unit 23 stores the red journal entry data for depreciation of Department A, as shown in Figure 53(d), in the asset deletion red journal entry details table 12.

[0099] Furthermore, in order to avoid missing entries, the memory control unit 23 deletes data from existing tables, as shown in Figures 48(a) to 48(e), 49(a), and 49(b), and stores only the depreciation red journal entry data in the asset deletion red journal entry details table 12, as described above.

[0100] (Effects of the embodiment) As is clear from the above description, the business support device 1 of the embodiment determines the content of the modification or deletion of fixed asset information and automatically creates red / black journal entry data during processing. Furthermore, in the case of depreciation journal entries, the depreciation journal entry data generated during the monthly journal entry linkage is stored in the depreciation journal entry table 14 on an asset-by-asset basis, and when a fixed asset is deleted, red journal entry data is automatically created based on the depreciation journal entry data stored in the depreciation journal entry table 14.

[0101] As a result, even when fixed assets are modified or deleted, red / black journal entry data is automatically created and stored in a designated database, significantly reducing the workload of business operators.

[0102] [Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving operational efficiency and promoting appropriate management decisions by companies, thereby contributing to SDG Goals 8 and 9.

[0103] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and digital processes, thereby contributing to SDGs Goals 12, 13, and 15.

[0104] Furthermore, this embodiment can contribute to strengthening control and governance, thereby enabling contributions to SDG Goal 16.

[0105] [Other embodiments] In addition to the embodiments described above, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims.

[0106] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically by known methods.

[0107] Furthermore, the processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions for each process, screen examples, and database configuration shown in this specification and in the drawings may be changed at will unless otherwise specified.

[0108] Furthermore, with respect to the business support device 1, each component shown in the diagram is a functional concept and does not necessarily need to be physically configured as shown.

[0109] For example, the processing functions of the business support device 1, particularly the control unit 3 and each processing function performed by the control unit 3, may be implemented in whole or in any part by a CPU (Central Processing Unit) and a program interpreted and executed by the CPU, or they may be implemented as wired logic hardware. The program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processing described in this embodiment, and is mechanically read by the business support device 1 as needed. That is, a storage unit such as ROM or HDD records a computer program that, in cooperation with the OS, gives instructions to the CPU and performs various processing. This computer program is executed by being loaded into RAM and, in cooperation with the CPU, constitutes the control unit 3.

[0110] Furthermore, the business support program for this business support device 1 may be stored on another server device connected to the business support device 1 via any network, and it is possible to download all or part of it as needed.

[0111] Furthermore, the business support program for executing the processing described in this embodiment may be stored on a non-temporary computer-readable recording medium, or it may be configured as a program product. Here, "recording medium" includes any "portable physical medium" such as memory cards, USB (Universal Serial Bus) memory, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (Registered Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROMs (Compact Disk Read Only Memory), MOs (Magneto-Optical Disks), DVDs (Digital Versatile Disks), and Blu-ray (Registered Trademark) Discs.

[0112] Furthermore, "program" refers to a data processing method described in any language or writing method, regardless of its format, such as source code or binary code. Note that "program" is not necessarily limited to a single, monolithic structure; it also includes distributed structures consisting of multiple modules or libraries, and those that work in cooperation with other programs, such as an operating system, to achieve their functions. Regarding the specific configuration and reading procedure for reading the recording medium in the business support device 1 shown in the embodiment, as well as the installation procedure after reading, well-known configurations and procedures can be used.

[0113] The storage unit 2 is a storage means such as memory devices like RAM and ROM, fixed disk devices like hard disks, flexible disks, and optical disks, and stores various programs, tables, databases, and web page files used for various processes and website provision.

[0114] Furthermore, the business support device 1 may be composed of a known personal computer device or an information processing device such as a workstation, or it may be composed of an information processing device to which any peripheral device is connected. In addition, the information processing device may be implemented by implementing software (including programs or data, etc.) that realizes the processing described in this embodiment.

[0115] Furthermore, the specific forms of distribution and integration of the devices are not limited to those shown in the illustration, and all or part of them can be configured by functionally or physically distributing and integrating them in any unit according to various additions or functional loads. In other words, the embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively. [Industrial applicability]

[0116] This invention can be applied to the fixed asset management of companies that own many fixed assets, such as those in manufacturing, retail, and finance. [Explanation of symbols]

[0117] 1 Business support equipment 2 Storage section 3. Control Unit 4. Communication Interface Section 5 Input / Output Interface Section 6 Input devices 7 Output device 11. Journal Entry Details Table (Fixed Assets) 12 Asset Deletion Red Journal Entry Details Table 13 Monthly Depreciation Table 14. Depreciation Journal Entry Table 15. Linked Journal Entry Details Data Table 16 Current Monthly Master 17 Control Master 18. Fiscal Year Master 19 Asset Type Master 20 Transfer History Table 21 Display Control Unit 22 Data Generation Unit 23 Memory Control Unit 24 Judgment Department 25 Communication Control Unit 26. Sending Journal Entry Work Section 27 Calculation Section 30 Pattern Table 50 Networks 51 Financial Accounting Server Equipment 52 Financial Accounting Systems 53. Journal Entry Details Table (Financial)

Claims

1. A determination unit that determines the content of the change in fixed asset information specified by the operator, determines the fiscal period to which the acquisition date of the fixed asset belongs based on the acquisition date included in the fixed asset information, determines whether the fiscal period to which the acquisition date belongs is the current fiscal period or a previous fiscal period or earlier, and if it is determined that the fiscal period to which the acquisition date belongs is the current fiscal period, refers to a storage unit that stores the change information of the fixed asset to determine whether or not there has been a change in the fixed asset, The system includes a data generation unit that generates red journal entry data for the fixed asset, or red journal entry data and black journal entry data, according to the determination result of the determination unit, The data generation unit, if the determination unit determines that the change in the fixed asset information is the deletion of a fixed asset and that the period to which the acquisition date belongs is the previous period or earlier, generates depreciation red journal entry data for the current period. A business support device characterized by the following features.

2. The data generation unit, when the determination unit determines that the change in the fixed asset information is a correction of the acquisition price of the fixed asset, that the period to which the acquisition date belongs is the current period, and that there is no change in the fixed asset, generates red journal entry data corresponding to the old acquisition price of the fixed asset and black journal entry data corresponding to the corrected acquisition price of the fixed asset. The business support device according to claim 1, characterized by the following:

3. The data generation unit, when the determination unit determines that the change in the fixed asset information is the deletion of a fixed asset, that the period to which the acquisition date belongs is the current period, and that there is no change in the fixed asset, generates acquisition red journal entry data corresponding to the acquisition price of the deleted fixed asset, and depreciation red journal entry data corresponding to the depreciation expense of the fixed asset for the period up to the deletion in the current period. The business support device according to claim 2, characterized by the following:

4. The data generation unit, when the determination unit determines that the change in the fixed asset information is the deletion of a fixed asset, that the period to which the acquisition date belongs is the current period, and that there is a change in the fixed asset, generates depreciation red journal entry data corresponding to the depreciation expense for the period up to the deletion of the fixed asset in the current period. The business support device according to claim 3, characterized by the following:

5. A monthly depreciation table that stores monthly depreciation expenses corresponding to the acquisition cost of the aforementioned fixed asset, When the acquisition price of the aforementioned fixed asset is revised, a calculation unit calculates the monthly depreciation amount corresponding to the revised acquisition price, The device further comprises a communication control unit that transmits depreciation journal entry data for the monthly depreciation amount of the fixed assets to a financial accounting system, and facilitates the exchange of the depreciation journal entry data between the financial accounting system and the business support device. The data generation unit sets the monthly depreciation amount calculated by the calculation unit as the depreciation amount for each month in the depreciation journal entry data for each month in which the journal entry linked category included in the depreciation journal entry data is not linked, when the acquisition price of the fixed asset is corrected. The difference between the depreciation amount for each month in the depreciation journal entry data for which the journal entry linked category is linked and the monthly depreciation amount calculated by the calculation unit is added to the depreciation amount for the first month in which the journal entry linked category is not linked. A business support device according to any one of claims 1 to 4, characterized by the above.

6. The determination unit determines the content of the change in fixed asset information specified by the operator, determines the period to which the acquisition date of the fixed asset belongs based on the acquisition date included in the fixed asset information, determines whether the period to which the acquisition date belongs is the current period or a previous period or earlier, and if it determines that the period to which the acquisition date belongs is the current period, it refers to the storage unit where the change information of the fixed asset is stored and determines whether or not there has been a change in the fixed asset. The data generation unit includes a data generation step that generates red journal entry data, or red journal entry data and black journal entry data, for the fixed asset according to the judgment result in the judgment step. In the aforementioned data generation step, if the determination step determines that the change in the fixed asset information is the deletion of a fixed asset and that the period to which the acquisition date belongs is the previous period or earlier, then the red journal entry data for depreciation for the current period is generated. A business support method for a business support device characterized by the following.

7. Computers, A determination unit that determines the content of the change in fixed asset information specified by the operator, determines the fiscal period to which the acquisition date of the fixed asset belongs based on the acquisition date included in the fixed asset information, determines whether the fiscal period to which the acquisition date belongs is the current fiscal period or a previous fiscal period or earlier, and if it is determined that the fiscal period to which the acquisition date belongs is the current fiscal period, refers to a storage unit that stores the change information of the fixed asset to determine whether or not there has been a change in the fixed asset, Depending on the judgment result of the aforementioned determination unit, it functions as a data generation unit that generates red journal entry data for the fixed assets, or red journal entry data and black journal entry data. The data generation unit, if the determination unit determines that the change in the fixed asset information is the deletion of a fixed asset and that the period to which the acquisition date belongs is the previous period or earlier, generates depreciation journal entry data for the current period. A business support program characterized by the following:

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