Accrued revenue recognition control device, accrued revenue recognition control method, and accrued revenue recognition control program

Abstract

To provide an uncollected income allocation control device capable of calculating an uncollected income at the end of a month by master-setting the number of overdue months for income stop and referencing the value, an uncollected income allocation control method, and an uncollected income allocation control program.SOLUTION: An unallocated income allocation control device calculates the number of overdue months of a credit on the basis of the credit data at the end of the target month and year and acquires income data allocated at the end of a month and set with the number of overdue months. When the number of overdue months exceeds the number of overdue months for income stop, the control device calculates the number of interest calculation days from the previous interest adjustment date to the end of a month on which the number of overdue months for income stop has passed on the basis of an uncollected end-of-month interest allocation management master and the credit data, and calculates an uncollected interest added with the number of interest calculation days.SELECTED DRAWING: Figure 1

Description

Technical Field

[0001] The present invention relates to an uncollected revenue accounting control device, an uncollected revenue accounting control method, and an uncollected revenue accounting control program.

Background Art

[0002] Patent Document 1 discloses a configuration for recognizing uncollected interest according to the payment record for the monthly interest collection plan.

Prior Art Documents

Patent Documents

[0003]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0004] However, in the invention described in Patent Document 1, there is a problem that the accounting stop of earned revenue cannot be controlled according to the number of overdue months.

[0005] The present invention has been made in view of the above problems, and an object thereof is to provide an uncollected revenue accounting control device, an uncollected revenue accounting control method, and an uncollected revenue accounting control program that can calculate uncollected revenue at the end of the month by referring to the value set by master for the number of overdue months for revenue stop.

Means for Solving the Problems

[0006] To solve the above-mentioned problems and achieve the objective, the accrued revenue accounting control device according to the present invention is an accrued revenue accounting control device comprising a storage unit and a control unit, wherein the storage unit comprises an end-of-month accrued interest accounting management master which sets the number of months of revenue stop delinquency for which revenue due to monthly interest arrears is stopped, and a debt storage means which stores debt data including debt contract data which sets the loan interest rate, contract date and monthly repayment amount for the debt to the debtor, and debt transaction data which sets the interest settlement date, loan balance and carried-over interest, and the control unit comprises an end-of-month accounting revenue acquisition means which, at the end of the target year, calculates the number of months of delinquency for the debt based on the debt data and acquires end-of-month accounting revenue data which has the number of months of delinquency set, and an accrued interest calculation means which, if the number of months of delinquency exceeds the revenue stop delinquency, calculates the number of interest calculation days from the previous interest settlement date to the end of the month in which the revenue stop delinquency has elapsed, based on the end-of-month accrued interest accounting management master and the debt data, and calculates accrued interest taking into account the number of interest calculation days.

[0007] Furthermore, in the accrued revenue accounting control device according to the present invention, the accrued interest calculation means is characterized in that, if the number of months of delinquency exceeds the number of months of delinquency for revenue stoppage, it calculates the number of days for interest calculation from the previous interest settlement date to the end of the month in which the number of months of delinquency for revenue stoppage has elapsed, based on the end-of-month accrued interest accounting management master and the receivable data, and calculates the accrued interest by adding the carried-over interest to the quotient obtained when the loan balance at the end of the target year and the loan interest rate and the number of days for interest calculation are multiplied as the dividend and the number of days in the target year as the divisor.

[0008] Furthermore, in the accrued revenue accounting control device according to the present invention, the number of months of delinquency is characterized by adding 1 to the number of months from the month including the next scheduled repayment date, which is the next scheduled repayment date after the monthly repayment amount has been applied.

[0009] Furthermore, in the accrued revenue accounting control device according to the present invention, the accrued interest calculation means further calculates the number of interest calculation days from the previous interest settlement date to the end of the target year and month based on the debt data when the number of months of delinquency is less than or equal to the number of months of delinquency at which revenue is stopped, and calculates the accrued interest by adding the carried-forward interest to the quotient obtained when the loan balance at the end of the target year and month is multiplied by the loan interest rate and the number of interest calculation days, and the number of days in the year is used as the divisor.

[0010] Furthermore, the accrued revenue accounting control device according to the present invention is characterized in that the control unit further comprises a transaction update means that updates the interest settlement date and the carried-over interest set in the debt transaction data stored in the debt storage means when the number of months of delinquency is less than or equal to the revenue stop delinquency number of months and a payment is made for an amount less than the amount of interest to be applied.

[0011] Furthermore, in the accrued revenue accounting control device according to the present invention, the debt transaction data is further configured with a next scheduled date, which is the next scheduled repayment date after the monthly repayment amount has been applied, and the transaction update means updates the interest settlement date, the carried-over interest, and the next scheduled date set in the debt transaction data stored in the debt storage means when a payment equal to or greater than the monthly repayment amount has been received.

[0012] Furthermore, the accrued revenue accounting control device according to the present invention is characterized in that the control unit further comprises a journal entry creation means which, if the accrued interest set in the receivable transaction data exists at the end of the target year, creates interest journal entry data in which the debit account is the accrued interest, and creates reverse journal entry data for the interest journal entry data at the beginning of the month following the target year.

[0013] Furthermore, in the accrued revenue accounting control device according to the present invention, the debt contract data is further configured with a loan amount that includes the fee amount for the debt, and the monthly repayment amount includes the monthly fee repayment amount.

[0014] Furthermore, the accrued revenue accounting control method according to the present invention is an accrued revenue accounting control method to be executed by an accrued revenue accounting control device comprising a storage unit and a control unit, wherein the storage unit comprises an end-of-month accrued interest accounting management master which sets the number of months of delinquent revenue due to monthly interest arrears to be stopped, and a debt storage means which stores debt data including debt contract data which sets the loan interest rate, contract date and monthly repayment amount for the debt to the debtor, and debt transaction data which sets the interest settlement date, loan balance and carried-over interest, and is characterized in that it is executed by the control unit, and includes an end-of-month accounting revenue acquisition step which calculates the number of months of delinquency for the debt based on the debt data at the end of the target year and acquires end-of-month accounting revenue data which sets the number of months of delinquency, and if the number of months of delinquency exceeds the number of months of delinquency to be stopped, calculates the number of interest calculation days from the previous interest settlement date to the end of the month in which the number of months of delinquency to be stopped to be stopped, and calculates accrued interest taking into account the number of interest calculation days.

[0015] Furthermore, the accrued revenue accounting control program according to the present invention is an accrued revenue accounting control program to be executed by an accrued revenue accounting control device comprising a storage unit and a control unit, wherein the storage unit comprises an end-of-month accrued interest accounting management master which sets the number of months of delinquency for which revenue due to monthly interest arrears is stopped, and a debt storage means which stores debt data including debt contract data which sets the loan interest rate, contract date and monthly repayment amount for the debt to the debtor, and debt transaction data which sets the interest settlement date, loan balance and carried-over interest, and the control unit is instructed to execute an end-of-month accounting revenue acquisition step which calculates the number of months of delinquency for the debt based on the debt data at the end of the target year and acquires end-of-month accounting revenue data which sets the number of months of delinquency, and if the number of months of delinquency exceeds the number of months of delinquency for which revenue is stopped, calculates the number of interest calculation days from the previous interest settlement date to the end of the month in which the number of months of delinquency for which revenue is stopped is based on the end-of-month accrued interest accounting management master and the debt data, and calculates accrued interest taking into account the number of interest calculation days. [Effects of the Invention]

[0016] The present invention has the effect of controlling the stopping of accrual revenue recognition according to the number of months of delinquency. Furthermore, the present invention has the effect of enabling the recognition of accrued revenue in accordance with each company's accounting standards simply by setting it up. Furthermore, the present invention has the effect of enabling the recognition of revenue from delinquent receivables in accordance with each company's accounting standards simply by setting it up in the master data. Furthermore, the present invention has the effect of enabling companies in the non-bank industry, such as installment management and loan management, to recognize revenue in accordance with their respective accounting standards. Furthermore, the present invention has the effect of enabling the calculation of interest and setting of dates for long-term delinquency when controlling the stopping of accrual revenue recognition according to the number of months of delinquency. [Brief explanation of the drawing]

[0017] [Figure 1] Figure 1 is a block diagram showing an example of the configuration of the accrued revenue recognition control device in this embodiment. [Figure 2] Figure 2 shows an example of debt contract data in this embodiment. [Figure 3] Figure 3 is a flowchart showing an example of the processing of the accrued revenue recognition control device in this embodiment. [Figure 4] Figure 4 shows an example of the accrued revenue recognition control process in this embodiment. [Figure 5] Figure 5 shows an example of the accrued revenue recognition control process in this embodiment. [Figure 6] Figure 6 shows an example of the accrued revenue recognition control process in this embodiment. [Figure 7] Figure 7 shows an example of a conventional accrued revenue recognition control process. [Figure 8] Figure 8 shows an example of a conventional accrued revenue recognition control process. [Figure 9] Figure 9 shows an example of the accrued revenue recognition control process in this embodiment. [Figure 10] Figure 10 shows an example of the accrued revenue recognition control process in this embodiment.

Embodiments for Carrying Out the Invention

[0018] Embodiments of the present invention will be described in detail based on the drawings. Note that the present invention is not limited by these embodiments.

[0019] [1. Overview] First, the overview of the present invention will be described.

[0020] In the calculation of interest and fee income in the lending and credit industries, it is common to record income according to the passage of the calculation period of interest and fees. Therefore, at the end of each month, the uncollected income at the end of the month for each contract is calculated and recorded as income. On the other hand, in contracts with delays over several months, the uncollected interest will increase monthly. However, many companies have an accounting standard that does not recognize it as income when it exceeds a certain number of delayed months instead of recording the entire amount as income.

[0021] Conventionally, for overdue claims, in many cases, the full amount of the income amount for the uncollected period is calculated at the end of each month, and the income amount for long-term overdue contracts is separately processed outside the system. Also, conventionally, the overdue periods for stopping income according to accounting standards often vary.

[0022] For example, conventionally, at the end-of-month closing process, it is calculated as "uncollected interest = balance at the end of the month × financing interest rate × [number of days from the day after the previous interest settlement date to the end of the target month] ÷ 365 (366 in a leap year) + carried-over interest". Here, the interest settlement date is the previous deposit date. The interest amount up to the interest settlement date is processed as the appropriated interest if there is appropriation after the interest settlement date, and is managed as carried-over interest if there is no appropriation. Also, late fees (occurred, carried-over) are not added. The carried-over interest is the interest that remained unappropriated at the timing of the previous interest settlement date.

[0023] Therefore, this embodiment provides a mechanism to control the stopping of accrual revenue recognition according to the number of months of delinquency. In other words, in this embodiment, by setting in advance the number of months of delinquency for which revenue recognition will be stopped, it is possible to exclude from the calculation (exclude revenue recognition) the portion exceeding the number of months of delinquency set in the delinquency contract when calculating period interest at the end of the month.

[0024] For example, in this embodiment, the system refers to the end-of-month uncollected interest accounting management master to determine whether the number of months of delinquent receivables is overdue exceeds the revenue-stopping delinquency period set in the master, and adjusts the interest calculation period to the revenue-stopping delinquency period. In other words, in this embodiment, if the number of months of delinquency for each contract is less than or equal to the number of months of delinquency at the end of the month in the End-of-Month Uncollected Interest Accounting Management Master, the uncollected interest as of the end of the month is calculated as follows: "Uncollected interest = balance at the end of the month × loan interest rate × [number of days from the day after the previous interest settlement date to the end of the month in the target year] ÷ 365 (366 in the case of a leap year) + carried-over interest". If the number of months of delinquency for each contract is greater than the number of months of delinquency at the end of the month in the End-of-Month Uncollected Interest Accounting Management Master, the uncollected interest as of the end of the month is calculated as follows: "Uncollected interest = balance at the end of the month × loan interest rate × [number of days from the day after the previous interest settlement date to the end of the month in the year that is the number of months of delinquency at the end of the month in the End-of-Month Uncollected Interest Accounting Management Master] ÷ 365 (366 in the case of a leap year) + carried-over interest".

[0025] [2. Structure] An example of the configuration of the accrued revenue recognition control device 100 according to this embodiment will be described with reference to Figures 1 and 2. Figure 1 is a block diagram showing an example of the configuration of the accrued revenue recognition control device 100 in this embodiment.

[0026] As shown in Figure 1, the accrued revenue recognition control device 100 is a commercially available desktop personal computer. However, the accrued revenue recognition control device 100 is not limited to stationary information processing devices such as desktop personal computers, but may also be portable information processing devices such as commercially available notebook personal computers, PDAs (Personal Digital Assistants), smartphones, and tablet personal computers.

[0027] The accrued revenue recognition control device 100 comprises a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each unit of the accrued revenue recognition control device 100 is connected to communicate via any communication path.

[0028] The communication interface unit 104 connects the accrued revenue recognition control device 100 to the network 300 via communication devices such as routers and wired or wireless communication lines such as dedicated lines, enabling communication between the network and the network. The communication interface unit 104 has the function of communicating data with other devices via communication lines. Here, the network 300 has the function of connecting the accrued revenue recognition control device 100 and the server 200 so that they can communicate with each other, and is, for example, the internet or a LAN (Local Area Network).

[0029] The input / output interface unit 108 is connected to an input device 112 and an output device 114. The output device 114 can be a monitor (including a touch panel), a speaker, or a printer. The input device 112 can be a keyboard, a mouse, a microphone, or a monitor that works in conjunction with a mouse to provide pointing device functionality. In the following, the output device 114 may be referred to as the monitor 114 or printer 114, and the input device 112 may be referred to as the keyboard 112 or mouse 112.

[0030] The storage unit 106 stores various databases, tables, and files. The storage unit 106 also stores computer programs that work in cooperation with the OS (Operating System) to give instructions to the CPU (Central Processing Unit) to perform various processes. As the storage unit 106, for example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used. The storage unit 106 includes a monthly accrued interest accounting management master 106a and a receivables database 106b.

[0031] The end-of-month uncollected interest accounting management master 106a is a master that sets the number of months of delinquency for which revenue is stopped due to overdue monthly interest payments.

[0032] The debt database 106b stores debt data. Here, the debt database 106b may store debt contract data that sets the loan interest rate, due date, and monthly repayment amount for the debt to the debtor, as well as debt transaction data that sets the interest settlement date, loan balance, and carried-over interest. The debt transaction data may also have the next due date set, which is the next scheduled repayment date after the monthly repayment amount has been applied. The debt contract data may also have the loan amount set, which includes the fee amount for the debt. The monthly repayment amount may also include the monthly fee repayment amount.

[0033] Now, with reference to Figure 2, an example of debt contract data in this embodiment will be described. Figure 2 is a diagram showing an example of debt contract data in this embodiment.

[0034] As shown in Figure 2, the debt contract data in this embodiment may include a debt number, an agreement date, and a monthly repayment amount.

[0035] Returning to Figure 1, the control unit 102 is a CPU or the like that comprehensively controls the accrued revenue recognition control device 100. The control unit 102 has an internal memory for storing control programs such as the OS, programs that define various processing procedures, and required data, and executes various information processing based on these stored programs. Functionally, the control unit 102 comprises a month-end revenue acquisition unit 102a, an accrued interest calculation unit 102b, a transaction update unit 102c, and a journal entry creation unit 102d.

[0036] The end-of-month revenue acquisition unit 102a acquires end-of-month revenue data with the number of months of arrears set for the receivables. Here, the end-of-month revenue acquisition unit 102a may calculate the number of months of arrears for the receivables based on the receivable data at the end of the target year and acquire end-of-month revenue data with the number of months of arrears set. Here, the number of months of arrears may be the number of months from the month including the next scheduled repayment date (which is the next scheduled repayment date after the monthly repayment amount has been applied) to the target year and month, plus 1.

[0037] The accrued interest calculation unit 102b calculates the accrued interest. Here, if the number of months of delinquency exceeds the number of months of delinquency at which revenue stops, the accrued interest calculation unit 102b may calculate the number of days for interest calculation from the previous interest settlement date to the end of the month in which the number of months of delinquency at which revenue stops has elapsed, based on the end-of-month accrued interest accounting management master 106a and the receivable data, and calculate the accrued interest taking into account the number of days for interest calculation. Alternatively, if the number of months of delinquency exceeds the number of months of delinquency at which revenue stops, the accrued interest calculation unit 102b may calculate the number of days for interest calculation from the previous interest settlement date to the end of the month in which the number of months of delinquency at which revenue stops has elapsed, based on the end-of-month accrued interest accounting management master 106a and the receivable data, and calculate the accrued interest by adding the carried-over interest to the quotient obtained when the loan balance at the end of the target year is multiplied by the loan interest rate and the number of days for interest calculation as the dividend, and the number of days in the year as the divisor. Furthermore, if the number of months of delinquency is less than or equal to the number of months of delinquency at which revenue is stopped, the accrued interest calculation unit 102b may calculate the number of days for interest calculation from the previous interest settlement date to the end of the target year and month based on the debt data, multiply the outstanding loan balance at the end of the target year and month by the loan interest rate and the number of days for interest calculation as the dividend, and add the carried-over interest to the quotient when the number of days in the target year is used as the divisor.

[0038] The transaction update unit 102c updates the debt transaction data stored in the debt database 106b. Here, if the number of months of delinquency is less than or equal to the number of months of delinquency that stops revenue, and the amount of payment received is less than the amount of interest to be applied, the transaction update unit 102c may update the interest settlement date and carried-over interest set in the debt transaction data stored in the debt database 106b. Also, if the amount of payment received is greater than or equal to the monthly repayment amount, the transaction update unit 102c may update the interest settlement date, carried-over interest, and next scheduled payment date set in the debt transaction data stored in the debt database 106b.

[0039] The journal entry creation unit 102d creates journal entry data. Here, if there is accrued interest set in the accounts receivable transaction data at the end of the target year, the journal entry creation unit 102d may create interest journal entry data with the debit account being accrued interest, and at the beginning of the month following the target year, it may create reverse journal entry data for the interest journal entry data.

[0040] [3. Specific Examples] A specific example of this embodiment will be described with reference to Figures 3 to 10.

[0041] [Accrued Revenue Recognition Control Processing] Here, with reference to Figure 3, an example of the accrued revenue recognition control process in this embodiment will be described. Figure 3 is a flowchart showing an example of the processing of the accrued revenue recognition control device 100 in this embodiment.

[0042] As shown in Figure 3, the end-of-month revenue acquisition unit 102a calculates the number of months of delinquency for a receivable based on the receivable data stored in the receivable database 106b at the end of the target year and acquires the end-of-month revenue data with the number of months of delinquency set (step SA-1). In this embodiment, "number of months of delinquency = (target year and month - year and month including the next scheduled date set in the receivable transaction data) + 1", and if a negative value is calculated for the number of months of delinquency, the number of months of delinquency may be set to 0.

[0043] Then, if the number of months of delinquency exceeds the revenue stop delinquency period set in the end-of-month delinquency accounting management master 106a, the accrued interest calculation unit 102b calculates the number of interest calculation days from the previous interest settlement date to the end of the month in which the revenue stop delinquency period has elapsed, based on the debt data stored in the end-of-month delinquency accounting management master 106a and the debt database 106b. If the number of months of delinquency is less than or equal to the revenue stop delinquency period set in the end-of-month delinquency accounting management master 106a, the accrued interest calculation unit 102b calculates the number of interest calculation days from the previous interest settlement date to the end of the target year and month, based on the debt data stored in the debt database 106b (step SA-2).

[0044] Then, if the number of months of delinquency exceeds the revenue-stopping delinquency limit, the accrued interest calculation unit 102b calculates the accrued interest by adding the carried-forward interest to the quotient obtained when the dividend is the product of the loan balance at the end of the target year, the loan interest rate, and the number of days for interest calculation, and the number of days in the target year, based on the debt data stored in the end-of-month accrued interest accounting management master 106a and the debt database 106b. If the number of months of delinquency is less than or equal to the revenue-stopping delinquency limit, the accrued interest calculation unit 102b calculates the accrued interest by adding the carried-forward interest to the quotient obtained when the dividend is the product of the loan balance at the end of the target year, the loan interest rate, and the number of days for interest calculation, and the number of days in the target year, based on the debt data stored in the debt database 106b (step SA-3), and then terminates the process.

[0045] In this embodiment, the interest amount for the target period is calculated as follows: "Amount of interest for the target period = Carried-over accrued interest + Loan balance × Loan interest rate × Number of days from the day after the interest settlement date to the calculation date ÷ 365 (366 in the case of a leap year)". Here, the loan balance is stored in the debt transaction data, and the data can be uniquely extracted using the debt number as the key, so this data is extracted at the time of calculation. The loan interest rate is stored in the debt contract data, and the data can be uniquely extracted using the debt number as the key, so this data is extracted at the time of calculation. The interest settlement date is also stored in the debt transaction data, and the data can be uniquely extracted using the debt number as the key, so this data is extracted at the time of calculation (in this embodiment, if the number of days is negative, the interest settlement date is 0).

[0046] Furthermore, in this embodiment, when processing a payment, the "debt No. set in the debt contract data" is referenced, and the payment amount is compared with the "monthly repayment amount set in the debt contract data." If the payment amount ≥ the "monthly repayment amount," the date of the "contract date set in the debt contract data" one month later is updated as the "next scheduled date" in the debt transaction data. However, in this embodiment, if the "contract date set in the debt contract data" one month later falls on a holiday, the next weekday or later is updated as the "next scheduled date" in the debt transaction data. Also, in this embodiment, when processing a payment, if the payment amount < the "monthly repayment amount," the "next scheduled date" in the debt transaction data is not changed.

[0047] Here, an example of the accrued revenue recognition control process in this embodiment will be described with reference to Figures 4 to 10. Figures 4 to 6, 9 and 10 show an example of the accrued revenue recognition control process in this embodiment. Figures 7 and 8 show an example of a conventional accrued revenue recognition control process.

[0048] As shown in Figure 4, in this embodiment, as part of the loan execution process, in response to the customer's request to borrow ¥700,000, debt transaction data is set with a loan balance of ¥700,000.

[0049] As shown in Figure 5, in this embodiment, as part of the payment processing, in response to a repayment of ¥100,000 from the customer, the next scheduled payment date set in the debt transaction data is updated to the following month because a payment of ¥10,000 or more has been received, and the applicable interest is updated as 5 days' worth of interest on the loan balance using the formula "¥0 + ¥700,000 × 5% × 5 days (1 / 21~1 / 25) ÷ 365 days". Then, as shown in Figure 5, in this embodiment, as part of the end-of-month closing processing, 6 days' worth of uncollected interest on the loan balance is set using the formula "¥600,479 × 5% × 6 days (1 / 26~1 / 31) ÷ 365 days + ¥0", and the number of months of delinquency (0) is set using the formula "(Target year and month - year and month of the next scheduled payment date) + 1", and end-of-month revenue data is created.

[0050] As shown in Figure 6, in this embodiment, as part of the payment processing, in response to a repayment of ¥2,000 from the customer, the next scheduled payment date set in the debt transaction data is not updated because there was no payment of ¥10,000 or more. Therefore, the interest for 31 days on the outstanding loan balance is calculated using the formula "¥0 + ¥600,479 × 5% × 31 days (1 / 26~2 / 25) ÷ 365 days = ¥2,549", and the applied interest is updated to ¥2,000, and the carried-over interest is updated to the deficit of ¥549. Then, as shown in Figure 6, in this embodiment, as part of the end-of-month closing process, in the end-of-month revenue data, the accrued interest is updated with the interest for 3 days on the outstanding loan balance calculated by the formula "¥600,479 × 5% × 3 days (2 / 26~2 / 28) ÷ 365 days + ¥549", and the number of months in arrears is updated with the number of months (1) calculated by the formula "(Target year and month - year and month of the next scheduled date) + 1".

[0051] Here, as shown in Figure 7, conventionally, because there is no payment, the debt transaction data is not updated. As part of the end-of-month closing process, in the end-of-month revenue data, the accrued interest is updated with the interest for 34 days on the outstanding loan balance calculated using the formula "¥600,479 × 5% × 34 days (2 / 26~3 / 31) ÷ 365 days + ¥549", and the number of months in arrears is updated with the number of months (2) calculated using the formula "(Target year and month - year and month of the next scheduled date) + 1".

[0052] As shown in Figure 8, conventionally, because no payment was received, the debt transaction data was not updated. As part of the end-of-month closing process, the accrued interest was updated in the end-of-month revenue data with the accrued interest for 64 days calculated using the formula "¥600,479 × 5% × 64 days (2 / 26~4 / 30) ÷ 365 days + ¥549" and the number of months in arrears was updated with the number of months (3) calculated using the formula "(Target year and month - year and month of the next scheduled date) + 1". Thus, conventionally, the accrued interest for arrears contracts continued to be recorded.

[0053] On the other hand, as shown in Figure 9, in this embodiment, since there is no payment, the debt transaction data is not updated, and as part of the end-of-month closing process, the number of months of delinquency is updated in the end-of-month revenue data by the number of months (2) calculated by the formula "(Target year and month - year and month of the next scheduled date) + 1", and since "Number of months of delinquency ≤ Number of months of revenue stop delinquency set in the end-of-month accrued interest accounting management master 106a", the accrued interest is updated with the interest for 34 days on the loan balance calculated by the formula "¥600,479 × 5% × 34 days (2 / 26~3 / 31) ÷ 365 days + ¥549".

[0054] As shown in Figure 10, in this embodiment, since there is no payment, the accounts receivable transaction data is not updated. As part of the end-of-month closing process, the number of months of delinquency is updated in the end-of-month revenue data by the number of months (3) calculated by the formula "(Target year and month - year and month of the next scheduled date) + 1". Since "Number of months of delinquency > Revenue stop delinquency set in the end-of-month accrued interest accounting management master 106a", the accrued interest is updated with the interest for 34 days on the loan balance calculated by the formula "¥600,479 × 5% × 34 days (2 / 26~3 / 31) ÷ 365 days + ¥549".

[0055] [4. 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 SDGs Goals 8 and 9.

[0056] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and digital processes, thereby contributing to SDGs Goals 12, 13, and 15.

[0057] Furthermore, this embodiment can contribute to strengthening control and governance, thereby enabling contributions to SDG Goal 16.

[0058] [5. 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.

[0059] 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.

[0060] 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.

[0061] Furthermore, with respect to the accrued revenue recognition control device 100, each component shown in the diagram is a functional concept and does not necessarily need to be physically configured as shown.

[0062] For example, the processing functions of the accrued revenue recognition control device 100, particularly those performed by the control unit 102, may be implemented entirely or partially by a CPU 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 the information processing device to execute the processing described in this embodiment, and is mechanically read by the accrued revenue recognition control device 100 as needed. That is, a storage unit such as ROM or HDD (Hard Disk Drive) contains a computer program that works in cooperation with the OS to give instructions to the CPU and perform various processing tasks. This computer program is executed by being loaded into RAM and works in cooperation with the CPU to constitute the control unit.

[0063] Furthermore, this computer program may be stored on an application program server connected to the accrued revenue recognition control device 100 via any network, and it is possible to download all or part of it as needed.

[0064] Furthermore, the 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.

[0065] 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 procedures for reading the recording medium in each device shown in this embodiment, as well as the installation procedures after reading, well-known configurations and procedures can be used.

[0066] The various databases stored in the memory unit 106 include memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and website provision.

[0067] Furthermore, the accrued revenue recognition control device 100 may be configured as an information processing device such as a known personal computer or workstation, or as an information processing device to which any peripheral devices are connected. Alternatively, the accrued revenue recognition control device 100 may be implemented by implementing software (including programs or data, etc.) that realizes the processing described in this embodiment on the device.

[0068] Furthermore, the specific forms of distribution and integration of the devices are not limited to those shown in the figures, 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]

[0069] This invention is useful in industries such as the financial industry, including the non-bank sector. [Explanation of Symbols]

[0070] 100 Accounts Receivable Recognition Control Device 102 Control Unit 102a Revenue Acquisition Section for End-of-Month Accounting 102b Accrued Interest Calculation Section 102c Transaction Update Department 102d Journal Entry Creation Department 104 Communication Interface Section 106 Storage section 106a End-of-Month Accounts for Accounting Management Master 106b Debt Database 108 Input / Output Interface Section 112 Input device 114 Output device 200 servers 300 Networks

Claims

1. An accrued revenue recognition control device comprising a memory unit and a control unit, The aforementioned storage unit is A master for managing outstanding interest payments at the end of the month, which sets the number of months of overdue payments to stop revenue from overdue monthly interest payments, A debt storage means that stores debt contract data, which includes debt contract data setting the loan interest rate, due date and monthly repayment amount for a debt owed to a debtor, as well as debt transaction data setting the interest settlement date, loan balance and carried-over interest, Equipped with, The control unit, A means for acquiring end-of-month revenue that, at the end of the target year and month, calculates the number of months of arrears for the said debt based on the said debt data and acquires end-of-month revenue data with the said number of months of arrears set, If the number of months of delinquency exceeds the revenue-stopping delinquency period, the accrued interest calculation means calculates the number of days for calculating controlled interest from the previous interest settlement date to the end of the month in which the revenue-stopping delinquency period has elapsed, using the product of the loan balance at the end of the target month and the loan interest rate and the number of days for calculating controlled interest as the dividend, and adds the carried-forward interest to the quotient when the number of months of delinquency is used as the divisor, and if the number of months of delinquency is less than or equal to the revenue-stopping delinquency period, the accrued interest calculation means calculates the number of days for calculating interest from the previous interest settlement date to the end of the target month and uses the product of the loan balance at the end of the target month and the loan interest rate and the number of days for calculating interest as the dividend, and adds the carried-forward interest to the quotient An accrued revenue recognition control device characterized by being equipped with the following:

2. The aforementioned number of months of delay is The accrued revenue recognition control device according to claim 1, characterized in that it is the value obtained by adding 1 to the number of months from the month including the next scheduled repayment date, which is the next scheduled repayment date after the aforementioned monthly repayment amount has been applied, to the aforementioned target month.

3. The control unit, If the number of months of delinquency is less than or equal to the number of months of delinquency at which revenue is stopped, and a payment is made for an amount less than the amount of interest to be applied, the transaction update means updates the interest settlement date set in the debt transaction data stored in the debt storage means on the date of the payment, and updates the carried-over interest set in the debt transaction data with the shortfall in the amount of interest to be applied. The accrued revenue recognition control device according to claim 1, further comprising the above.

4. The aforementioned debt transaction data is, Furthermore, the next scheduled repayment date, which is the repayment date following the application of the aforementioned monthly repayment amount, is set. The aforementioned transaction update means is The accrued revenue recognition control device according to claim 3, characterized in that, if a payment is made in excess of the monthly repayment amount, the interest settlement date set in the debt transaction data stored in the debt storage means on the date of the payment, the carried-over interest set in the debt transaction data to 0 yen, and the next scheduled date set in the debt transaction data on the agreed date set in the debt contract data one month later.

5. The control unit, A journal entry creation means that, at the end of the aforementioned target month and year, if controlled accrued interest or ordinary accrued interest exists, creates interest journal entry data where the debit account is accrued interest and the credit account is interest income, and at the beginning of the month following the aforementioned target month and year, creates reverse journal entry data for the interest journal entry data. The accrued revenue recognition control device according to claim 1 or 2, further comprising the above.

6. The aforementioned debt contract data is Furthermore, the loan amount including the fee for the aforementioned debt is set. The aforementioned monthly repayment amount is, The accrued revenue recognition control device according to claim 1 or 2, characterized in that it includes a monthly fee repayment amount.

7. An accrued revenue accounting control method executed by an accrued revenue accounting control device comprising a memory unit and a control unit, The aforementioned storage unit is A master for managing outstanding interest payments at the end of the month, which sets the number of months of overdue payments to stop revenue from overdue monthly interest payments, A debt storage means that stores debt contract data, which includes debt contract data setting the loan interest rate, due date and monthly repayment amount for a debt owed to a debtor, as well as debt transaction data setting the interest settlement date, loan balance and carried-over interest, Equipped with, The control unit is executed as follows: A step to acquire end-of-month revenue, which involves calculating the number of months of arrears for the said debt based on the said debt data at the end of the target year and month, and acquiring end-of-month revenue data with the said number of months of arrears set, If the number of months of delinquency exceeds the revenue-stopping delinquency period, the number of days for calculating controlled interest is calculated based on the end-of-month accrued interest accounting management master and the receivable data. The dividend is the product of the loan balance at the end of the target year and month, the loan interest rate, and the number of days for calculating controlled interest. The quotient obtained by multiplying these values ​​by the number of days in the target year is the divisor, and the carried-forward interest is added to calculate the controlled accrued interest. If the number of months of delinquency is less than or equal to the revenue-stopping delinquency period, the number of days for calculating interest is calculated based on the receivable data. The dividend is the product of the loan balance at the end of the target year and month, the loan interest rate, and the number of days for calculating interest. The quotient obtained by multiplying these values ​​by the number of days in the target year is the divisor, and the carried-forward interest is added to calculate the normal accrued interest. A method for controlling the recognition of accrued revenue, characterized by including the following:

8. An accrued revenue accounting control program to be executed by an accrued revenue accounting control device comprising a memory unit and a control unit, The aforementioned storage unit is A master for managing outstanding interest payments at the end of the month, which sets the number of months of overdue payments to stop revenue from overdue monthly interest payments, A debt storage means that stores debt contract data, which includes debt contract data setting the loan interest rate, due date and monthly repayment amount for a debt owed to a debtor, as well as debt transaction data setting the interest settlement date, loan balance and carried-over interest, Equipped with, In the control unit, A step to acquire end-of-month revenue, which involves calculating the number of months of arrears for the said debt based on the said debt data at the end of the target year and month, and acquiring end-of-month revenue data with the said number of months of arrears set, If the number of months of delinquency exceeds the revenue-stopping delinquency period, the number of days for calculating controlled interest is calculated based on the end-of-month accrued interest accounting management master and the receivable data. The dividend is the product of the loan balance at the end of the target year and month, the loan interest rate, and the number of days for calculating controlled interest. The quotient obtained by multiplying these values ​​by the number of days in the target year is the divisor, and the carried-forward interest is added to calculate the controlled accrued interest. If the number of months of delinquency is less than or equal to the revenue-stopping delinquency period, the number of days for calculating interest is calculated based on the receivable data. The dividend is the product of the loan balance at the end of the target year and month, the loan interest rate, and the number of days for calculating interest. The quotient obtained by multiplying these values ​​by the number of days in the target year is the divisor, and the carried-forward interest is added to calculate the normal accrued interest. A program to control the recognition of accrued revenue in order to execute this process.

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