JP7601744B2 - Accounting processing device, accounting processing method, and accounting processing program - Google Patents

Description

The present invention relates to an accounting processing device, an accounting processing method, and an accounting processing program.

For example, in the real estate development industry, joint ventures (JVs) based on joint investment are common. In joint ventures, the joint venturer ratio could only be set on a project-by-project basis, so projects that require management with multiple joint venturer ratios must be managed separately, creating an issue of a large workload for accounting management. For example, Patent Document 1 is a conventional accounting management system for JVs.

JP 2017-174419 A

However, the above-mentioned Patent Document 1 does not state anything about setting the joint business owner ratio for each expense item.

The present invention has been made in consideration of the above, and aims to provide an accounting processing device, accounting processing device, and accounting processing program that can make it possible to set the joint business owner ratio of joint business owners in a joint business for each expense item, thereby making the accounting management of the joint business more efficient and reducing the workload.

In order to solve the above problems and achieve the objective, the present invention is an accounting processing device equipped with a control unit for managing the accounting of a joint venture, the control unit being configured to be able to access master data in which joint business partners, including the company itself, (joint business partner codes and/or joint business partner names) and their joint business partner ratios are registered for each expense item for a target project, and when a payment request is input, the accounting processing device is equipped with a payment processing means for creating payment request data including the company's share amount and the advance amount of other joint business partners for the expense item of the target payee (payee code and/or payee name) in accordance with the joint business partner ratio for each expense item in the master data, and creating advance payment data including the share amount pro rataly calculated for each other joint business partner for the advance amount of other joint business partners in the payment request data in accordance with the joint business partner ratio for each expense item in the master data.

According to one aspect of the present invention, the expenses may include land development costs and construction costs.

According to one aspect of the present invention, the control unit may further include a first journal entry creation means for creating a payment journal entry based on the payment request data and for creating an advance journal entry based on the advance payment data.

According to one aspect of the present invention, the control unit may further include a deposit processing means for, when inputting a deposit approval, creating deposit data including the company's share amount and the deposit amount of other joint business owners for the expense item of the target deposit destination (deposit destination code and/or deposit destination name) in accordance with the joint business owner ratio of the joint business owner for each expense item in the master, and creating deposit data including the share amount of the deposit amount of other joint business owners of the deposit data pro rata for each other joint business owner in accordance with the joint business owner ratio of the joint business owner for each expense item in the master.

According to one aspect of the present invention, the expenses may include a deposit and a remaining balance.

According to one aspect of the present invention, the control unit may further include a second journal entry creation means for creating a deposit journal entry based on the deposit data and for creating a deposit journal entry based on the deposit data.

According to one aspect of the present invention, the joint venture may also include real estate development.

In order to solve the above-mentioned problems and achieve the objective, the present invention provides an accounting method executed by an information processing device equipped with a control unit, the control unit being configured to be able to access master data in which joint business partners, including the company itself, and their joint business partner ratios are registered for each expense item of a target project, and the control unit is characterized by including a payment processing step of: when inputting a payment request, creating payment request data including the company's share amount and the advance amount of other joint business partners for the target payee's expense item in accordance with the joint business partner ratios of the joint business partners for each expense item in the master data; and creating advance payment data including the share amount pro rataly divided for each other joint business partner for the advance amount of other joint business partners in the payment request data in accordance with the joint business partner ratios of the joint business partners for each expense item in the master data.

In order to solve the above-mentioned problems and achieve the object, the present invention is an accounting processing program to be executed by an information processing device equipped with a control unit, the control unit being configured to be able to access a master that registers joint business partners, including the company itself, and their joint business partner ratios for each expense item for a target project, and the control unit is characterized in that the accounting processing program executes a payment processing step in which, when a payment request is input, the control unit creates payment request data including the company's share amount and the advance amount of other joint business partners for the target payee's expense item in accordance with the joint business partner ratios of the joint business partners for each expense item in the master, and creates advance payment data including the share amount pro rataly divided for each other joint business partner for the advance amount of other joint business partners in the payment request data in accordance with the joint business partner ratios of the joint business partners for each expense item in the master.

The present invention has the effect of making it possible to set the joint business owner ratio for each expense item of a joint business, thereby making it possible to streamline accounting management of the joint business and reduce the workload.

FIG. 1 is a block diagram showing an example of the configuration of a accounting processing device according to the present embodiment. FIG. 2 is a diagram showing an example of the structures and relationships of the project master, payment request data, advance payment data, deposit data, and deposit data stored in the data file 106b. FIG. 3 is a diagram illustrating the overall flow of payment processing by the control unit of the accounting processing device according to the present embodiment. FIG. 4 is a diagram for explaining a specific example of the payment process of the control unit of the accounting processing device according to the present embodiment. FIG. 5 is a diagram for explaining a specific example of the payment process of the control unit of the accounting processing device according to the present embodiment. FIG. 6 is a diagram for explaining a specific example of the payment process of the control unit of the accounting processing device according to the present embodiment. FIG. 7 is a diagram for explaining a specific example of the payment process of the control unit of the accounting processing device according to the present embodiment. FIG. 8 is a diagram for explaining a specific example of the payment process of the control unit of the accounting processing device according to the present embodiment. FIG. 9 is a diagram for explaining a specific example of the payment process of the control unit of the accounting processing device according to the present embodiment. FIG. 10 is a diagram for explaining a specific example of the payment process of the control unit of the accounting processing device according to the present embodiment. FIG. 11 is a diagram illustrating the overall flow of a deposit process by the control unit of the accounting processing device according to the present embodiment. FIG. 12 is a diagram for explaining a specific example of a deposit process by the control unit of the accounting processing device according to the present embodiment. FIG. 13 is a diagram for explaining a specific example of a deposit process by the control unit of the accounting processing device according to the present embodiment. FIG. 14 is a diagram for explaining a specific example of a deposit process by the control unit of the accounting processing device according to the present embodiment. FIG. 15 is a diagram for explaining a specific example of a deposit process by the control unit of the accounting processing device according to the present embodiment. FIG. 16 is a diagram for explaining a specific example of a deposit process by the control unit of the accounting processing device according to the present embodiment. FIG. 17 is a diagram for explaining a specific example of a deposit process by the control unit of the accounting processing device according to the present embodiment.

An embodiment of the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to this embodiment.

[1. Overview]
For example, in the real estate development industry, joint ventures (JVs) with joint investments are common. A recent trend in the developer industry is the increasing number of joint ventures for large-scale projects and risk hedging. As a result, the business structure is becoming more complex, and there are more and more cases where it is necessary to deal with various joint venture ratio agreements.

In many cases, the joint venture partner ratio (investment ratio) is simply determined for each investor, but there are also many cases where ratios are set in detail for each expenditure, such as giving a larger share of the land to the landowner and a larger share of the building to the development company.

However, previously, the joint venture ratio could only be set on a project-by-project basis, so for projects that required management with multiple joint venture ratios, it was necessary to separate the projects and process the calculations manually.

In this embodiment, the joint business owner ratio for joint business owners of a JV project can be set for each expense category, payment and deposit data for the company's share and advance payments are automatically calculated, and advance payments and deposits are automatically recorded based on the calculations, thereby streamlining the accounting management of JV projects and reducing the workload.

2. Configuration
An example of the configuration of an accounting processing device according to this embodiment will be described with reference to Fig. 1. Fig. 1 is a block diagram showing an example of the configuration of an information processing device. The accounting processing device according to this embodiment can be suitably used, for example, by a lead manager company of a joint venture (JV) for real estate development.

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

The accounting processing device 100 comprises a control unit 102, a communication interface unit 104, a memory unit 106, and an input/output interface unit 108. Each unit of the accounting processing device 100 is connected to each other so as to be able to communicate with each other via any communication path.

The communication interface unit 104 communicatively connects the accounting processing device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via a communication line. Here, the network 300 has a function of connecting the accounting processing 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).

An input device 112 and an output device 114 are connected to the input/output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that works with a mouse to provide a pointing device function. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 records computer programs that work with the OS (Operating System) to give commands to the CPU (Central Processing Unit) to perform various processes. The storage unit 106 may be, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, or an optical disk. The storage unit 106 includes a project master 106a and a data file 106b. FIG. 2 is a diagram showing an example of the structure and relationship of the payment request data, advance payment data, deposit data, and deposit data stored in the project master 106a and the data file 106b.

Project master 106a is a master for setting the joint business owner ratio (also called "joint business ratio" or "investment ratio") by expense item. Project master 106a can be configured, for example, as shown in FIG. 2, as a table that associates and registers project codes, project branch numbers, expense item codes, expense item names, line numbers, joint business owner codes, joint business owner names, and joint business owner ratios.

The payment request data may include, for example, as shown in FIG. 2, a project code, a project branch number, a payee code, a payee name, a payment request number, a payment line number, an expense item code, an expense item name, an amount excluding tax, a consumption tax amount, the company's share of the amount including tax, the company's share of the amount excluding tax, the company's share of the consumption tax amount, the amount of the JV advance payment including tax, the amount of the JV advance payment excluding tax, and the JV advance payment of the consumption tax amount.

The advance payment data may include, for example, as shown in FIG. 2, a project code, a project branch number, a payment request number, a payment line number, a joint business owner code, a joint business owner name, a joint business owner ratio, a total amount including tax, a total amount excluding tax, a total amount of consumption tax, an equity amount including tax, an equity amount excluding tax, and an equity amount of consumption tax.

The deposit data may include, for example, as shown in FIG. 2, a project code, a project branch number, a deposit recipient code, a deposit recipient name, a deposit number, a deposit line number, an expense item code, an expense item name, an amount including tax, an amount excluding tax, a consumption tax amount, an amount of the company's share including tax, an amount excluding tax of the company's share, an amount of consumption tax on the company's share, an amount of JV deposit including tax, an amount of JV deposit excluding tax, and an amount of consumption tax on the JV deposit.

The deposit data may include, for example, as shown in Figure 2, project code, project branch deposit number, deposit line number, joint business owner code, joint business owner name, joint business owner ratio, total amount including tax, total amount excluding tax, total amount of consumption tax, share amount including tax, share amount excluding tax, and share amount of consumption tax.

The control unit 102 is a CPU or the like that provides overall control of the accounting processing device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing operations based on these stored programs.

The control unit 102 is configured to be able to access the project master 106a and data file 106b stored in the memory unit 106. Note that these master files may be provided in other locations (e.g., the server 200) as long as they are accessible by the control unit 102.

The control unit 102, in terms of its functional concept, comprises a master maintenance unit 102a, a payment processing unit 102b, a deposit processing unit 102c, a journal entry creation unit (first journal entry creation means, second journal entry creation means) 102d, and a screen display control unit 102e.

The master maintenance section 102a is used to set data by editing the project master 106a, such as by inputting, adding, changing, deleting, etc., data in response to, for example, an operator's operation on the master maintenance screen displayed on the monitor 114.

When inputting a payment request, the payment processing unit 102b creates payment request data including the company's share amount and the advance amount of other joint business partners for the target payee's expense item in accordance with the joint business partner ratio for each expense item in the project master 106a, and registers this in the data file 106b. In addition, the payment processing unit 102b creates advance payment data including the share amount pro rata for each other joint business partner for the advance amount of the payment request data in accordance with the joint business partner ratio for each expense item in the project master 106a, and registers this in the data file 106b. Expense items may include land development costs and construction costs.

When inputting a deposit approval, the deposit processing unit 102c creates deposit data including the company's share amount and the deposit amount of other joint business partners for the target deposit recipient expense item in accordance with the joint business partner ratio for each expense item in the project master 106a, and registers this in the data file 106b. In addition, the deposit processing unit 102c creates deposit data including the share amount apportioned for each other joint business partner for the deposit amount of the deposit data in accordance with the joint business partner ratio for each expense item in the project master 106a, and registers this in the data file 106b. Expense items may include a deposit and a remaining amount.

The journal entry creation unit 102d may create a payment journal entry based on the payment request data and register it in the data file 106b. The journal entry creation unit 102d may also create an advance journal entry based on the advance payment data and register it in the data file 106b.

The journal entry creation unit 102d may create a deposit journal entry based on the deposit data and register it in the data file. The journal entry creation unit 102d may also create a deposit journal entry based on the deposit data and register it in the data file 106b.

The screen display control unit 102e controls, for example, the display of various screens (e.g., master maintenance screen, payment request input screen, room-specific payment approval input screen, etc.) displayed on the monitor 114 and the acceptance of input therefor.

3. Specific Examples
1 to 17, a specific example of the processing performed by the control unit 102 of the accounting processing device 100 according to the present embodiment will be described.

(3-1. Payment Processing)
3 is a diagram showing a flow chart for explaining the overall flow of payment processing by the control unit 102 of the accounting processing device 100 according to the present embodiment. The overall processing flow of payment processing by the control unit 102 of the accounting processing device 100 according to the present embodiment will be described with reference to FIG.

In FIG. 3, the master maintenance unit 102a executes a project registration process (step S11). Specifically, in the project registration process, the master maintenance unit 102a sets data in the project master 106a in response to, for example, an operator's operation on the master maintenance screen displayed on the monitor 114. In the project master 106a, the joint business owner ratio for each expense item is set. The expense items may include land development costs and construction costs.

The payment processing unit 102b executes the payment request input process (step S12). Specifically, in the payment request input process, when inputting a payment request, the payment processing unit 102b first creates payment request data including the company's share amount and the advance amount of other joint business partners for the target payee's expense item in accordance with the joint business partner ratio for each expense item in the project master 106a, and registers the data in the data file 106b.

Next, in the payment request input process, the payment processing unit 102b creates advance payment data including the share amount pro rata allocated to each of the other joint business operators for the payment request data in accordance with the joint business operator ratio for each expense item in the project master 106a, and registers the data in the data file 106b.

The journal entry creation unit 102d executes the journal entry linkage data creation process (step S13). Specifically, in the journal entry linkage data creation process, the journal entry creation unit 102d creates a payment journal entry based on the payment request data and registers it in the data file 106b. The payment journal entry may be real estate in progress/accounts payable.

In addition, in the journal entry linkage data creation process, the journal entry creation unit 102d may create an advance journal entry based on the advance payment data and register it in the data file 106b. The advance journal entry may be an advance item/real estate in progress.

Figures 4 to 10 are diagrams showing sample data for explaining a specific example of payment processing by the control unit 102 of the accounting processing device 100 according to this embodiment. A specific example of payment processing by the control unit 102 of the accounting processing device 100 according to this embodiment will be explained with reference to Figures 4 to 10.

(S11: Project registration process)
4 and 5 are diagrams for explaining the project registration process. The master maintenance unit 102a sets data for the project master 106a in response to, for example, an operator's operation on the master maintenance screen displayed on the monitor 114. In the project master 106a, the joint business owner ratio for each expense item is set. The expense items may include land development costs and construction costs.

Figure 4 shows an example of registration in the project master 106a. The joint business owner ratios for land development costs and construction costs are registered by expense item code. Figure 5 shows an example of a master maintenance screen for registering data in the project master 106a.

In the example of project master 106a shown in FIG. 4, for project code "1000000001" and project branch number "0001," the first line has expense item code "10001," expense name "land development costs," line number "1," joint business owner name "our company," and joint business owner ratio "70," the second line has expense item code "10001," expense name "land development costs," line number "2," joint business owner code "T000000001," joint business owner name "joint business owner A," and joint business owner ratio "20," and the third line has expense item code "10001," expense name "land development costs," line number "3," joint business owner code "T000000002," joint business owner name "joint business owner B," and joint business owner ratio "10."

The fourth line has the expense code "20001", expense name "Construction costs", line number "1", joint business owner name "our company", and joint business owner ratio "50". The fifth line has the expense code "20001", expense name "Construction costs", line number "2", joint business owner code "T000000001", joint business owner name "Joint business owner A", and joint business owner ratio "30". The fifth line has the expense code "20001", expense name "Construction costs", line number "3", joint business owner code "T000000002", joint business owner name "Joint business owner B", and joint business owner ratio "20".

(S12: Payment request input process)
6 and 7 are diagrams for explaining the payment request input process. When inputting a payment request, the payment processing unit 102b creates payment request data including the company's share amount and the advance amount of other joint business partners for the target payee's expense item according to the joint business partner ratio of the joint business partner for each expense item in the project master 106a in response to, for example, an operator's operation on the payment request input screen displayed on the monitor 114, and registers the data in the data file 106b. Specifically, when the tax-inclusive amount is input on the payment request input screen, the joint business partner ratio is obtained from the project master 106a using the project code, project branch number, and expense item code as keys, and the tax-inclusive amount is multiplied by the joint business partner ratio to automatically calculate the company's share amount and the advance amount of other joint business partners.

Figure 6 is a diagram showing an example of payment request data. In accordance with the joint business owner ratio for each expense item in the project master 106a, data on the amount of the company's share and the advance payment made by other joint business owners is created for each expense item of the payee. Figure 7 is a diagram showing an example of the display of the payment request input screen.

In the example of payment request data shown in Figure 6, for the first line's payee code "S000000001", payee "XX Construction", payee request number "0001", line number "1", expense item code "10001", expense item name "Land development costs", and tax-inclusive amount "10,000,000", the joint business owner ratio for the expense item "1000000001: Land development costs" in project master 106a is our company: 70%, other joint business owners: 30% (= joint business owner A: 20% + joint business owner B: 10%), so our company's share amount including tax is 10,000,000 x 70% = 7,000,000, and the JV advance payment amount including tax is 10,000,000 x 30% = 3,000,000.

For the second line's payee code "S000000002", payee "□□Construction", payee request number "0001", line number "2", expense item code "20001", expense item name "Construction costs", and tax-inclusive amount "22,000,000", the joint business owner ratio for expense item "1000000002: Construction costs" in project master 106a is our company: 50%, other joint business owners: 50% (= joint business owner A: 30% + joint business owner B: 20%), so our company's share amount including tax is 22,000,000 x 50% = 11,000,000, and the JV advance payment amount including tax is 22,000,000 x 50% = 11,000,000.

For the third line's payee code "S000000003", payee "△△Construction", payee request number "0001", line number "3", expense item code "20001", expense item name "Construction costs", and tax-inclusive amount "33,000,000", the joint business owner ratio for expense item "1000000002: Construction costs" in project master 106a is our company: 50%, other joint business owners: 50% (= joint business owner A: 30% + joint business owner B: 20%), so our company's share amount including tax is 33,000,000 x 50% = 16,500,000, and the JV advance payment amount including tax is 33,000,000 x 50% = 16,500,000.

Next, the payment processing unit 102b creates advance payment data including the share amount pro rata allocated to each of the other joint business operators for the advance payment amount of the payment request data in accordance with the joint business operator ratio for each expense item in the project master 106a, and registers the data in the data file 106b.

Figure 8 shows an example of advance payment data. Data on the share amount of other joint business partners is created for each payee expense item according to the joint business partner ratio for each expense item in the project master 106a.

For the first and second lines of the advance payment data shown in Figure 8, for payee request number "0001" and line number "1" (payee "XX Construction", expense item "Land development costs"), the amount including tax for joint business owner "Joint Business Owner A" is 10,000,000 x 20% = 2,000,000, and the amount including tax for joint business owner "Joint Business Owner B" is 10,000,000 x 10% = 1,000,000.

Regarding the third and fourth lines, for payee request number "0001", line number "2" (payee "□□Construction", expense item "Construction Costs"), the amount including tax of the share of joint business owner "Joint Business Owner A" is 22,000,000 x 30% = 6,600,000, and the amount including tax of the share of joint business owner "Joint Business Owner B" is 22,000,000 x 20% = 4,400,000.

For lines 5 and 6, payee request number "0001", line number "3" (payee "△△ Construction", expense item "Construction Costs"), the amount including tax of the share of joint business owner "Joint Business Owner A" is 33,000,000 x 30% = 9,900,000, and the amount including tax of the share of joint business owner "Joint Business Owner B" is 33,000,000 x 20% = 6,600,000.

(S13: Journal entry linked data creation process)
9 and 10 are diagrams for explaining the journal linkage data creation process. The journal creation unit 102d creates a payment journal entry based on the payment request data and registers it in the data file 106b. The payment journal entry may be "real estate in progress/accounts payable." The journal creation unit 102d creates an advance journal entry based on the advance data and registers it in the data file 106b. The advance journal entry may be "advance payment/real estate in progress."

Figure 9 shows an example of a payment journal entry and an advance payment journal entry. A payment journal entry is created for each payee and expense item, with the debit item "real estate in progress" and the credit item "accounts payable" and the amount being the total payment amount, and the expense item/payee is specified by applying the details.

Advance entries are created for each payee, expense item, and joint venture, with the debit item being "Advance Payment" and the credit item being "Real Estate in Progress," and the amount being the share amount, and the expense item/payee is specified by applying the details.

Figure 10 shows an example of the expense master maintenance screen, and the above "Real estate in progress" item can be set in the "In progress stage arising item" of the expense master.

(3-2. Deposit Processing)
11 is a diagram showing a flow for explaining the overall flow of the deposit processing by the control unit 102 of the accounting processing device 100 according to this embodiment. The overall processing flow of the deposit processing by the control unit 102 of the accounting processing device 100 according to this embodiment will be described with reference to FIG.

In FIG. 11, the master maintenance unit 102a executes a project registration process (step S21). Specifically, in the project registration process, the master maintenance unit 102a sets data in the project master 106a in response to, for example, an operator's operation on the master maintenance screen displayed on the monitor 114. In the project master 106a, the joint business owner ratio for each expense item is set. The expense items may include a deposit and a balance.

The deposit processing unit 102c executes the room-by-room deposit approval input process (step S22). Specifically, in the room-by-room deposit approval input process, the deposit processing unit 102c first creates deposit data including the company's share amount and the amount deposited by other joint business partners for the target deposit destination expense item in accordance with the joint business partner ratio for each expense item in the project master 106a, and registers the data in the data file 106b.

In the room-by-room deposit approval input process, the deposit processing unit 102c then creates deposit data including the share amount apportioned for each of the other joint business owners based on the deposit amounts of the other joint business owners in the deposit data in accordance with the joint business owner ratios for each expense item in the project master 106a, and registers this in the data file 106b.

The journal entry creation unit 102d executes the journal entry linkage data creation process (step S23). Specifically, in the journal entry linkage data creation process, the journal entry creation unit 102d creates a deposit journal entry based on the deposit data and registers it in the data file. The journal entry creation unit 102d also creates a deposit journal entry based on the deposit data and registers it in the data file 106b.

Figures 12 to 17 are diagrams showing sample data for explaining a specific example of the deposit processing by the control unit 102 of the accounting processing device 100 according to this embodiment. A specific example of the deposit processing by the control unit 102 of the accounting processing device 100 according to this embodiment will be explained with reference to Figures 12 to 17.

(S21: Project registration process)
12 is a diagram for explaining the project registration process. The master maintenance unit 102a sets data for the project master 106a in response to, for example, an operator's operation on the master maintenance screen displayed on the monitor 114. In the project master 106a, the joint business owner ratio for each expense item is set. The expense items may include a deposit and a balance.

Figure 12 is a diagram showing an example of registration in the project master 106a. The joint business owner ratio of the deposit and the remaining amount is registered by expense item code. In the example of project master 106a shown in FIG. 12, for project code "1000000001" and project branch number "0001", the first line has expense item code "30001", expense item name "deposit", line number "1", joint business owner name "our company", and joint business owner ratio "70", the second line has expense item code "30001", expense item name "deposit", line number "2", joint business owner code "T000000001", joint business owner name "Joint business owner A", and joint business owner ratio "20", and the third line has expense item code "30001", expense item name "deposit", line number "3", joint business owner code "T000000002", joint business owner name "Joint business owner B", and joint business owner ratio "10".

The fourth line has the expense item code "40001", expense name "Remaining", line number "1", joint business owner name "Our company", and joint business owner ratio "50". The fifth line has the expense item code "40001", expense name "Remaining", line number "2", joint business owner code "T000000001", joint business owner name "Joint business owner A", and joint business owner ratio "30". The sixth line has the expense item code "40001", expense name "Remaining", line number "3", joint business owner code "T000000002", joint business owner name "Joint business owner B", and joint business owner ratio "20".

(S22: Room-by-room payment approval input process)
13 and 14 are diagrams for explaining the room-specific deposit approval input process. The deposit processing unit 102c, for example, in response to an operation by an operator on the room-specific deposit approval input screen displayed on the monitor 114, creates deposit data including the company's share amount and the deposit amount of other joint business owners for the target deposit destination expense item according to the joint business owner ratio of the joint business owner for each expense item in the project master 106a, and registers the data in the data file 106b. Specifically, when the tax-inclusive amount is input on the room-specific deposit approval input screen, the project code, project branch number, and expense item code are used as keys to obtain the joint business owner ratio from the project master 106a, and the tax-inclusive amount is multiplied by the joint business owner ratio to automatically calculate the company's share amount and the deposit amount of other joint business owners.

Figure 13 is a diagram showing an example of deposit data. Data on the amount of the company's share and deposits from other joint business partners is created for each expense item of the deposit recipient in accordance with the joint business partner ratio for each expense item in the project master 106a. Figure 14 is a diagram showing an example of the display of the room-by-room deposit approval input screen.

For the first line of the deposit data shown in Figure 14, which has the deposit recipient code "K000000001", deposit recipient name "Yamada Taro", deposit number "N0001", line number "1", expense item code "30001", expense item name "deposit", and tax-inclusive amount "10,000,000", the joint business owner ratio for the expense item "deposit" in project master 106a is our company: 70%, other joint business owners: 30% (= joint business owner A: 20% + joint business owner B: 10%), so our company's share amount including tax is 10,000,000 x 70% = 7,000,000, and the JV deposit amount including tax is 10,000,000 x 30% = 3,000,000.

For the second line's payee code "K000000001", payee name "Yamada Taro", payee number "N0002", line number "1", expense item code "30001", expense item name "Deposit", and tax-inclusive amount "20,000,000", the joint business owner ratio for expense item "30001: Deposit" in project master 106a is our company: 70%, other joint business owner: 30% (= joint business owner A: 20% + joint business owner B: 10%), so our company's share amount including tax is 20,000,000 x 70% = 14,000,000, and the JV advance amount including tax is 20,000,000 x 30% = 6,000,000.

For the third line's payee code "K000000002", payee name "Sato Hanako", payee number "N0003", line number "1", expense item code "40001", expense item name "Remaining", and tax-inclusive amount "30,000,000", the joint business owner ratio for expense item "40001: Remaining" in project master 106a is our company: 50%, other joint business owner: 50% (= joint business owner A: 30% + joint business owner B: 20%), so our company's share amount including tax is 30,000,000 x 50% = 15,000,000, and the JV advance amount including tax is 30,000,000 x 50% = 15,000,000.

Then, the deposit processing unit 102c creates deposit data including the share amount pro rata for each of the other joint business partners based on the deposit amounts of the other joint business partners in the deposit data in accordance with the joint business partner ratio for each expense item in the project master 106a, and registers this in the data file 106b.

Figure 15 shows an example of deposit data. According to the joint business owner ratio for each expense item in the project master 106a, data on the share amount of each of the other joint business owners is created for each expense item to which the deposit is made.

For the first and second lines of the deposit data shown in Figure 15, for deposit number "N0001", line number "1" (deposit destination "Yamada Taro", expense item "deposit"), the amount including tax of the joint business owner "Joint Business Owner A" is 10,000,000 x 20% = 2,000,000, and the amount including tax of the joint business owner "Joint Business Owner B" is 10,000,000 x 10% = 1,000,000.

Regarding the third and fourth lines, for deposit number "N0002", line number "1" (deposit destination "Yamada Taro", expense item "deposit"), the amount including tax of the share of joint business owner "Joint Business Owner A" is 20,000,000 x 20% = 4,000,000, and the amount including tax of the share of joint business owner "Joint Business Owner B" is 20,000,000 x 10% = 2,000,000.

Regarding lines 5 and 6, for deposit number "N0003", line number "1" (deposit destination "Sato Hanako", expense item "Remaining"), the amount including tax of the share of joint business owner "Joint Business Owner A" is 30,000,000 x 30% = 9,000,000, and the amount including tax of the share of joint business owner "Joint Business Owner B" is 30,000,000 x 20% = 6,000,000.

(S23: Journal entry linked data creation process)
16 and 17 are diagrams for explaining the journal-linked data creation process. The journal creation unit 102d creates a deposit journal entry based on the deposit data and registers it in the data file. The deposit journal entry may be ordinary deposit/advance receipt. The journal creation unit 102d also creates a deposit journal entry based on the deposit data and registers it in the data file 106b. The deposit journal entry may be advance receipt/deposit.

Figure 16 shows an example of a deposit journal entry and a deposit journal entry. A deposit journal entry is created for each deposit recipient and expense item, with the debit item "Current deposit" and the credit item "Advance receipt" and the amount being the total payment amount, and the expense item/deposit recipient is specified in the statement summary.

Deposit entries are created for each deposit recipient, expense item, and joint venture partner, with the debit item being "Advance receipt," the credit item being "Deposit," and the amount being the equity amount, with the expense item/deposit recipient being specified in the statement summary.

Figure 17 shows an example of an expense master maintenance screen, and the above "Advance payment" item can be set in the "Pre-contract deposit item" of the expense master.

As described above, according to this embodiment, the system includes a project master 106a that registers joint business partners, including the company itself, and their joint business partner ratios for each expense item of the target project, and a payment processing unit 102b that creates payment request data including the company's share amount and the advance payment amount of other joint business partners for the target payee's expense item in accordance with the joint business partner ratios for each expense item in the project master 106a when inputting a payment request, and creates advance payment data including the share amount pro rataly divided by the other joint business partners for the advance payment amount of the other joint business partners in the payment request data in accordance with the joint business partner ratios for each expense item in the project master 106a. This makes it possible to set the joint business partner ratios for each expense item, making it possible to streamline accounting management of the joint business and reduce the workload.

[4. Contribution to the United Nations-led Sustainable Development Goals (SDGs)]
This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby making it possible to contribute to goals 8 and 9 of the SDGs.

In addition, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, which can contribute to the achievement of SDGs goals 12, 13, and 15.

In addition, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

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

For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using a known method.

In addition, the processing procedures, control procedures, specific names, registered data for each process, information including parameters such as search conditions, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

Furthermore, with regard to the accounting processing device 100, each component shown in the figure is a functional concept, and does not necessarily have to be physically configured as shown in the figure.

For example, the processing functions of the accounting processing device 100, particularly the processing functions performed by the control unit, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded on a non-transient computer-readable recording medium that contains programmed instructions for causing the information processing device to execute the processes described in this embodiment, and is mechanically read by the accounting processing device 100 as needed. That is, a computer program is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive) to work with the OS to give instructions to the CPU and perform various processes. This computer program is executed by being loaded into RAM, and works with the CPU to form the control unit.

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

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

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

The various databases stored in the memory unit are storage devices such as RAM, ROM, etc., fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and providing websites.

The accounting processing device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which any peripheral device is connected. The accounting processing device 100 may also be realized by implementing software (including programs or data, etc.) that causes the device to realize the processing described in this embodiment.

Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the figures, and all or part of them can be functionally or physically distributed and integrated in any unit depending on various additions or functional loads. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively.

REFERENCE SIGNS LIST 100 Accounting processing device 102 Control unit 102a Master maintenance unit 102b Payment processing unit 102c Deposit processing unit 102d Journal entry creation unit 102e Screen display control unit 104 Communication interface unit 106 Storage unit 106a Project master 106b Data file 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (9)

An accounting processing device for managing accounting for a joint venture, comprising:
The control unit is
The system is structured so that it is possible to access master data that registers the joint business partners, including the company itself, and their joint business partner ratios for each expense item for the target project.
This accounting processing device is characterized by having a payment processing means that, when inputting a payment request, creates payment request data for the target payee's expense item, which includes the company's share amount and the advance payment amount of other joint business owners, in accordance with the joint business owner ratio of the joint business owner for each expense item in the master, and also creates advance payment data including the share amount apportioned to each other joint business owner for the advance payment amount of other joint business owners in the payment request data, in accordance with the joint business owner ratio of the joint business owner for each expense item in the master. The accounting processing device according to claim 1, characterized in that the expenses include land development costs and construction costs. The control unit further
2. The accounting processing apparatus according to claim 1, further comprising a first journal entry creating means for creating a payment journal entry based on said payment request data and for creating an advance journal entry based on said advance payment data. The control unit further
The accounting processing device as described in claim 1, characterized in that it is equipped with a deposit processing means for, when inputting a deposit approval, creating deposit data for the target deposit destination expense item including the company's share amount and the deposit amount of other joint business owners in accordance with the joint business owner ratio of the joint business owner for each expense item in the master, and creating deposit data including the share amount of other joint business owners in the deposit data pro rata for each other joint business owner in accordance with the joint business owner ratio of the joint business owner for each expense item in the master. The accounting processing device according to claim 4, characterized in that the expense items include a deposit and a remaining amount. The control unit further
5. The accounting processing apparatus according to claim 4, further comprising a second journal entry creating means for creating a deposit journal entry based on said deposit data and for creating a deposit journal entry based on said deposit data. The accounting processing device according to any one of claims 1 to 6, characterized in that the joint venture includes real estate development. A transaction processing method executed by an information processing device having a control unit, comprising:
The control unit is
The system is structured so that it is possible to access master data that registers the joint business partners, including the company itself, and their joint business partner ratios for each expense item for the target project.
Executed in the control unit,
An accounting processing method characterized by including a payment processing step of, when inputting a payment request, creating payment request data including the company's share amount and the advance amount of other joint business owners for the target payee's expense item in accordance with the joint business owner ratio of the joint business owner for each expense item in the master, and creating advance payment data including the share amount apportioned pro rata for each other joint business owner for the advance amount of the other joint business owners in the payment request data in accordance with the joint business owner ratio of the joint business owner for each expense item in the master. An accounting processing program to be executed by an information processing device having a control unit,
The control unit is
The system is structured so that it is possible to access master data that registers the joint business partners, including the company itself, and their joint business partner ratios for each expense item for the target project.
In the control unit,
An accounting processing program for executing a payment processing step which, when inputting a payment request, creates payment request data including the company's share and the amount advanced by other joint business owners for the target payee's expense item in accordance with the joint business owner ratio of the joint business owner for each expense item in the master, and also creates advance payment data including the share amount apportioned pro rata for each other joint business owner for the amount advanced by other joint business owners in the payment request data in accordance with the joint business owner ratio of the joint business owner for each expense item in the master.

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