JP7623192B2 - 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, asset management through real estate trusts is widely practiced. In such real estate trusts, a person (the trustor) entrusts his/her valuable assets to a trustee (e.g., a trust bank), who manages and operates the assets and passes on the profits to the trustor himself/herself or to a beneficiary designated by the trustor. For example, Patent Document 1 describes a system related to the real estate trust business.

JP 2003-345979 A

However, the above-mentioned Patent Document 1 does not state anything about reducing the workload of personnel and reducing transfer errors when distributing dividends to multiple beneficiaries of a real estate trust by automatically creating dividend journal entries according to the beneficiary interest ratios of the multiple beneficiaries of the real estate trust and automatically creating the transfer data.

The present invention has been made in consideration of the above, and aims to provide an accounting processing device, an accounting processing method, and an accounting processing program that can reduce the workload of personnel and reduce transfer errors when distributing dividends to multiple beneficiaries of a real estate trust.

In order to solve the above problems and achieve the object, the present invention provides an accounting processing device that includes a control unit and distributes dividends to multiple beneficiaries of a real estate trust. The control unit is configured to be able to access trust contract information including trust contract identification information, settlement date designation information for designating a settlement date, and transfer date, and beneficiary information including trust contract identification information, beneficiary, beneficiary interest ratio, and account information. The device is characterized by having a journal entry input means that inputs journal entry detail information including a slip number, trust contract identification information, accrual date, debit, credit, and amount, a dividend automatic journal entry creation means that refers to the trust contract information to obtain trust contract identification information for a specified settlement date, obtains beneficiaries and their beneficiary interest ratios from the beneficiary information using the obtained trust contract identification information as a key, and automatically creates journal entry detail information that prorates the undivided amount in the journal entry detail information for the obtained trust contract identification information according to the obtained beneficiary's beneficiary interest ratio, and a transfer data creation means that creates transfer data based on the prorated journal entry detail information.

According to one aspect of the present invention, the control unit may further include a transfer means for making a transfer via internet banking based on the transfer data.

According to one aspect of the present invention, the accounting date designation information may include the first accounting date, the final accounting date, and the number of months in the accounting cycle.

According to one aspect of the present invention, the journal entry details information may include a flag indicating whether or not the information is subject to transfer, and the transfer data creation means may create transfer data based on the journal entry details information whose flag indicates that the information is subject to transfer.

In order to solve the above-mentioned problems and achieve the object, the present invention is an accounting method for distributing dividends to multiple beneficiaries of a real estate trust, which is executed by an information processing device equipped with a control unit, and the control unit is configured to be able to access trust contract information including trust contract identification information, settlement date designation information for designating a settlement date, and transfer date, and beneficiary information including trust contract identification information, beneficiary, beneficiary interest ratio, and account information, and is characterized by including: a journal entry input process executed by the control unit for inputting journal entry detail information including a slip number, trust contract identification information, date of occurrence, debit, credit, and amount; a dividend automatic journal entry creation process for automatically creating journal entry detail information for the acquired trust contract identification information, which acquires trust contract identification information for a designated settlement date by referring to the trust contract information, acquires beneficiaries and their beneficiary interest ratios from the beneficiary information using the acquired trust contract identification information as a key, and apportions undivided amounts in the journal entry detail information for the acquired trust contract identification information according to the acquired beneficiary's beneficiary interest ratio; and a transfer data creation process for creating transfer data based on the apportioned journal entry detail information.

In order to solve the above-mentioned problems and achieve the object, the present invention provides an accounting processing program for distributing dividends to multiple beneficiaries of a real estate trust, which is executed by an information processing device having a control unit, and in which the control unit is configured to be able to access trust contract information including trust contract identification information, settlement date designation information for designating a settlement date, and transfer date, and beneficiary information including trust contract identification information, beneficiary, beneficiary interest ratio, and account information, and in which the control unit inputs journal entry detail information including a slip number, trust contract identification information, date of occurrence, debit, credit, and amount. The accounting program is characterized by having the following operations: a dividend automatic journal entry creation process that references the trust contract information to acquire trust contract identification information for a specified settlement date, acquires beneficiaries and their beneficiary rights ratios from the beneficiary information using the acquired trust contract identification information as a key, and automatically creates journal entry detail information that prorates the undivided dividends in the journal entry detail information for the acquired trust contract identification information according to the acquired beneficiary's beneficiary rights ratio; and a transfer data creation process that creates transfer data based on the prorated journal entry detail information.

The present invention has the effect of reducing the workload of personnel and reducing transfer errors when distributing dividends to multiple beneficiaries of a real estate trust.

FIG. 1 is a diagram for explaining the background of the present invention. FIG. 2 is a diagram for explaining the background of the present invention. FIG. 3 is a block diagram showing an example of the configuration of the accounting processing device according to the present embodiment. FIG. 4 is a flow diagram for explaining an outline of the overall processing of the control unit of the accounting processing device according to the present embodiment. FIG. 5 is a diagram showing sample data for explaining a specific example of the processing performed by the control unit of the accounting processing device according to the present embodiment. FIG. 6 is a diagram showing an example of a screen image for explaining a specific example of processing by the control unit of the accounting processing device according to the present embodiment.

Below, an embodiment of the accounting processing device, accounting processing method, and accounting processing program according to the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to the embodiment.

[1. Overview]
For example, asset management through real estate trusts is widely practiced. The background of the present invention will be explained with reference to Figures 1 and 2. Real estate trusts are a mechanism in which a trustor (owner) entrusts his/her valuable assets to a trustee (e.g., a trust company) that can be trusted, and the trustee manages and operates the assets, and transfers the profits to the trustor himself/herself or to a beneficiary designated by the trustor.

In Figures 1 and 2, the real estate trust business involves accounting procedures in which the trustee transfers trust dividends to the beneficiary's account (T1). In the case of large-scale trust agreements, this becomes complicated as dividends are paid to multiple beneficiaries according to their proportion of beneficiary rights (T2). Settlements for trust agreements occur every few months, and as the number of contracts increases, there are numerous and complex settlements every month (T3).

Previously, accounting procedures were carried out using an accounting system (T4). The accounting unit was the entire trust agreement, and dividend accounting was done on a single line item for the whole, i.e., not on a beneficiary basis. As a result, dividends to beneficiaries were calculated individually, and transfers were done manually via internet banking. With the aging of society and the booming real estate industry, there is a demand for automation and systematization.

As such, traditionally, accounting systems were used to perform settlement procedures, dividend calculations were done individually, and transfers were done manually via online banking, which placed a heavy workload on staff. In addition, the allocation calculations based on dividend rates were a heavy burden, and there was also a high risk of customers being affected by mistakes in transfer procedures.

In this embodiment, since the accounting system has dividend journal details for the entire settlement, and the information system has dividend ratio information for each beneficiary, a function is provided that enables automatic transfer to dividend journal details for each beneficiary by linking the accounting system and information system. Furthermore, a function is provided that automatically creates a Zenginkyo transfer format from the dividend journal details, linking the information system and accounting system (settlement system). That is, in Figures 1 and 2, T1 creates automatic journal entries according to the number of people in T2, and the repetition of the number of contracts in T3 is automated in a batch execution.

According to this embodiment, dividend journal entries are automatically created according to the beneficiary rights ratio, and furthermore, the JBA transfer data is created to the designated account, and the payment work based on the accounting system journal entry details is automated. By centrally managing and automating the system, it is possible to reduce the workload and reduce customer risks due to transfer errors, etc. This can have the effect of forming the business foundation for business expansion plans.

2. Configuration
The configuration of the accounting processing device 100 according to this embodiment will be described with reference to Fig. 3. Fig. 3 is a block diagram showing an example of the configuration of the accounting processing device 100 according to this embodiment.

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.

As shown in FIG. 1, the accounting processing device 100 includes 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 that they can 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 to the server 200, the bank website 400, etc. so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network). Note that the data stored in the memory unit 106, which will be described later, may be stored in the server 200.

The input/output interface unit 108 is connected to an input device 112 and an output device 114. 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 cooperates with a mouse to realize 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. In addition, "output" includes displaying on the monitor of the output device 114 and printing on the printer of the output device 114. In addition, a user's operation on the information displayed on the monitor 114 using the input device 112 or the like may be referred to as a "user operation via a UI."

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 can 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 also includes a data file 106a.

Data file 106a is a file for storing various data such as trust agreement information, beneficiary information, accounting details information, and transfer data.

The trust agreement information may include trust agreement identification information (e.g., trust agreement number and/or trust agreement name), settlement date designation information for designating the settlement date (e.g., initial settlement date, final settlement date, settlement cycle months), and transfer date (see FIG. 5). The beneficiary information may include the trust agreement number, beneficiary number, beneficiary name, beneficiary right ratio, and account information (see FIG. 5). The journal entry detail information may include the slip number, trust agreement number, date of occurrence, debit, credit, amount, business partner, and optional flg (e.g., transfer target: "1", not transfer target: "0") (see FIG. 5). The transfer data may include the transfer date, transfer requester, transfer destination account name, transfer destination account information, and amount (see FIG. 5).

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 data file 106a stored in the memory unit 106. The data file 106a may be provided elsewhere (e.g., the server 200) as long as it is accessible by the control unit 102. The control unit 102 conceptually includes a trust contract registration unit 102a, a beneficiary registration unit 102b, a journal entry input unit 102c, an automatic dividend journal entry creation unit 102d, a transfer data creation unit 102e, a transfer unit 102f, and a screen display control unit 102g.

The trust contract registration unit 102a, for example, inputs trust contract information including the trust contract number, trust contract name, initial settlement date, final settlement date, settlement cycle months, and transfer date in response to the operator's operation on the trust contract registration screen (see FIG. 6) displayed on the monitor 114, and registers the information in the data file 106a.

The beneficiary registration unit 102b inputs beneficiary information, including the trust contract number, beneficiary number, beneficiary name, beneficiary right ratio, and account information, in response to, for example, the operator's operations on the beneficiary registration screen (see Figure 6) displayed on the monitor 114, and registers the information in the data file 106a.

The journal entry input unit 102c, for example, inputs journal entry detail information including the voucher number, trust agreement identification information, date of occurrence, debit, credit, and amount in response to the operator's operations on the journal entry screen (see FIG. 6) displayed on the monitor 114, and registers the information in the data file 106a.

The automatic dividend journal entry creation unit 102d references the settlement date designation information in the trust contract information to acquire the trust contract identification information for the designated settlement date, acquires the beneficiaries and their beneficiary rights ratios from the beneficiary information using the acquired trust contract identification information as a key, automatically creates journal entry detail information that prorates the undivided amount in the journal entry detail information for the acquired trust contract identification information according to the acquired beneficiary's beneficiary rights ratio, and registers this in the data file 106a.

The settlement date designation information may include the first settlement date, the final settlement date, and the number of months in the settlement cycle. A method for calculating each settlement date from the settlement date designation information will be described with reference to the trust contract information in FIG. 5. For the first settlement date, the settlement cycle month number is multiplied by a number from 0 to any number and looped, and the loop ends when the final settlement date is exceeded. In the case of "STNK-1" of the trust contract information in FIG. 5, the first settlement date is 21/1/31 = 21/1/31 + (3 * 0), the second settlement date is 21/4/30 = 21/1/31 + (3 * 1), the third settlement date is 21/7/31 = 21/1/31 + (3 * 2), ..., the 44th settlement date is 31/10/31 = 21/1/31 + (3 * 43), and the loop ends when the final settlement date 31/10/31 is exceeded. In the case of "Dummy-2" in the trust agreement information in Figure 5, the first settlement date is 3/31/21 = 3/31/21 + (3*0), the second settlement date is 6/30/21 = 3/31/21 + (3*1), the third settlement date is 9/30/21 = 3/31/21 + (3*2), ... the 44th settlement date is 12/31/31 = 3/31/21 + (3*43), and the loop ends when the final settlement date of 12/31/31 is exceeded.

The transfer data creation unit 102e creates transfer data based on the apportioned journal entry detail information and registers it in the data file 106a. The journal entry detail information includes a flag (e.g., optional flg) indicating whether or not the information is subject to transfer, and the transfer data creation unit 102e may create transfer data based on the journal entry detail information whose flag indicates that the information is subject to transfer.

The transfer unit 102f automatically transfers the funds to the bank website 400, which is an internet banking site, based on the transfer data.

The screen display control unit 102g controls the display and input of various screens (e.g., trust contract registration screen, beneficiary registration screen, journal entry input screen, dividend automatic journal entry creation screen, transfer data creation screen, etc.) displayed on the monitor 114.

3. Specific Examples
A specific example of processing in the control unit 102 of the accounting processing device 100 according to the present embodiment will be described with reference to Figures 3 to 6. Figure 4 is a diagram showing a flow for explaining an outline of the overall processing flow of the control unit 102 of the accounting processing device 100 according to the present embodiment. Figure 5 is a diagram showing sample data for explaining a specific example of processing in the control unit 102 of the accounting processing device 100 according to the present embodiment. Figure 6 is a diagram showing an example of a screen image for explaining a specific example of processing in the control unit 102 of the accounting processing device 100 according to the present embodiment.

(3-1. Overall processing)
Referring to FIG. 4, an outline of the overall processing flow of the control unit 102 of the accounting processing device 100 according to the present embodiment will be described.

In FIG. 4, the trust contract registration unit 102a executes the trust contract registration process (step S1). Specifically, in the trust contract registration process, the trust contract registration unit 102a inputs trust contract information including the trust contract number, trust contract name, initial settlement date, final settlement date, settlement cycle months, and transfer date in response to the operator's operation on the trust contract registration screen displayed on the monitor 114, for example, and registers it in the data file 106a. In this way, the trust contract registration process registers the entire trust contract. Also, the settlement cycle is defined in months so as to register a virtual company.

The beneficiary registration unit 102b executes the beneficiary registration process (step S2). Specifically, in the beneficiary registration process, the beneficiary registration unit 102b inputs beneficiary information including the trust contract number, beneficiary number, beneficiary name, beneficiary right ratio, and account information in response to, for example, an operator's operation on the beneficiary registration screen displayed on the monitor 114, and registers the information in the data file 106a. In this way, the beneficiary registration process registers the person who will receive the investment income from the trust contract. It also defines what percentage of the total beneficiary right ratio will be, and also defines the transfer account information.

The journal entry input unit 102c executes the journal entry input process (step S3). Specifically, in the journal entry input process, the journal entry input unit 102c inputs journal entry detail information including the voucher number, trust contract identification number, date of occurrence, debit, credit, amount, client, and optional flg in response to the operator's operation on the journal entry screen displayed on the monitor 114, and registers the information in the data file 106a.

In the journal entry process, the rental income and various expenses are entered into the account. This is the same work as general accounting. An example of journal entry is shown below.
Debit) Current deposit / Credit) Rental income 300,000 yen January 10th Debit) Management expenses / Credit) Current deposit 200,000 yen January 20th Continue with the work of settling the accounts until the dividend account is determined.

Subtract total expenses from total revenue to determine current profit and then dividend amount.
Debit) Current profit / Credit) Trust profit 100,000 yen January 31 (closing date)

The dividend for the entire trust agreement is as follows. For example, assume that the dividend is 100,000 yen.
Debit) Trust profits / Credit) Unpaid dividends 100,000 yen January 31 (closing date)

The dividend automatic journal entry preparation unit 102d executes the dividend automatic journal entry preparation process (step S4).
Specifically, in the automatic dividend journal entry creation process, the automatic dividend journal entry creation unit 102d refers to the settlement date designation information in the trust contract information, obtains the trust contract identification information for the settlement date specified by the operator's operation on the automatic dividend journal entry creation screen displayed on the monitor 114, obtains the beneficiary and his/her beneficiary right ratio from the beneficiary information using the obtained trust contract identification information as a key, and automatically creates journal entry detail information apportioned in accordance with the obtained beneficiary's beneficiary right ratio for the undivided amount in the journal entry detail information for the obtained trust contract identification information, and registers it in the data file 106a.

In the automatic dividend journal entry creation process, if the account balance of unpaid dividends is not 0 yen after the settlement is finalized, the transfer journal entry will continue to transfer the balance by clearing the balance. For example, if beneficiary A receives 70% and beneficiary B receives 30%, the dividend journal entry will be as follows.

Debit) Unpaid dividends / Credit) Current deposit 70,000 yen February 5th (a few days after the settlement date) Payee A
Debit) Unpaid dividends / Credit) Regular deposit 30,000 yen February 5th (a few days after settlement) Payee B

Previously, the amount was simply recorded together in one statement rather than being split into two, resulting in the following journal entry being created, without any information about the payee:
Debit) Unpaid dividends / Credit) Regular deposit 100,000 yen February 5th (a few days after the settlement date)

The transfer data creation unit 102e executes the transfer data creation process (step S5). Specifically, in the transfer data creation process, for example, the transfer data creation unit 102e creates transfer data on a beneficiary basis for the journal entry detail information where the transfer date specified by the operator on the transfer data creation screen displayed on the monitor 114 matches the occurrence date and where optional flg = 1, and registers the data in the data file 106a.

In the transfer data creation process, for example, transfer data in the Zenginkyo format is automatically created for each beneficiary.
Transfer date: February 5th, transfer destination: Account A, transfer amount: 70,000 yen Transfer date: February 5th, transfer destination: Account B, transfer amount: 30,000 yen

The transfer unit 102f executes the automatic transfer process (step S6). Specifically, in the automatic transfer process, the transfer unit 102f automatically transfers funds to Internet banking based on the transfer data. For example, the automatically created CSV file of the transfer data is uploaded to Internet banking to complete the automatic transfer. This eliminates the need to manually input each transfer statement.

(3-2. Sample data)
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 with reference to the sample data shown in FIG.

(Trust contract registration process S1)
The trust contract registration unit 102a, for example, inputs trust contract information including the trust contract number, trust contract name, initial settlement date, final settlement date, number of months in the settlement cycle, and transfer date in response to operator operations on the trust contract registration screen displayed on the monitor 114, and registers the information in the data file 106a.

In the example of trust contract information shown in Figure 5, the first line has the trust contract number "SNTK-1", trust contract name "First Residence", initial settlement date "2021/1/31", final settlement date "2031/10/31", accounting cycle months "3 months", and transfer date "the 5th of the following day". The second line has the trust contract number "Dummy-2", trust contract name "Dummy Residence", initial settlement date "2021/3/31", final settlement date "2031/12/31", accounting cycle months "3 months", and transfer date "the 5th of the following day".

In this example, the financial statements for trust contract number "SNTK-1" are January, April, July, and October every year. The financial statements for the dummy trust contract number "Dummy-2" for comparison are March, June, September, and December every year.

(Beneficiary registration process S2)
The beneficiary registration unit 102b inputs beneficiary information including the trust contract number, beneficiary number, beneficiary name, beneficiary right ratio, and account information, for example, in response to operator operations on the beneficiary registration screen displayed on the monitor 114, and registers the information in the data file 106a.

In the example of beneficiary registration information shown in Figure 5, the first line has the trust contract number "SNTK-1", beneficiary number "JUEK-1", beneficiary name "Yamada Taro", beneficiary right percentage "70%", and account information "Bank 0001, Branch 001, Regular deposit, No. 1234567", while the second line has the trust contract number "SNTK-1", beneficiary number "JUEK-2", beneficiary name "Yamada Hanako", beneficiary right percentage "30%", and account information "Bank 0001, Branch 002, Regular deposit, No. 2234567".

(Purchase input process S3)
The journal entry input unit 102c inputs journal entry detail information including the slip number, trust contract number, date of occurrence, debit, credit, amount, customer, and optional flg ("0" for non-transfer and "1" for transfer) in response to the operator's operation on the journal entry screen displayed on the monitor 114, and registers it in the data file 106a. The optional flg is set to "0" for non-transfer.

In the example of journal entry detail information shown in Figure 5, the first line contains the voucher number "DENP1", trust contract number "SNTK-1", date of occurrence "2021/1/10", debit "Regular deposit", credit "Rent income", amount "300,000", client "blank", optional flg "0", and the second line contains the voucher number "DENP2", trust contract number "SNTK-1", date of occurrence "2021/1/20", debit "Management fee", credit "Regular deposit", amount "200,000", client "blank", optional flg "0". Here, the accounts for rental income and various expenses are journalized. This is the same work as general accounting.

The third line contains the following: document number "DENP3", trust contract number "SNTK-1", date of occurrence "2021/1/31", debit "current profit", credit "trust profit", amount "100,000", client "blank", and optional flg "0". Subtract total expenses from total revenue to determine current profit.

The fourth line contains the following entries: document number "DENP4", trust agreement number "SNTK-1", occurrence date "2021/1/31", debit "trust profits", credit "unpaid dividends", amount "100,000", client "blank", and optional flg "0". The current profit portion will be debited as "trust profits" and credited as "unpaid dividends" as dividends for the entire trust agreement.

(Dividend automatic journal entry creation process S4)
The dividend automatic journal entry creation unit 102d acquires the trust contract number and transfer date of the trust contract information for which the settlement date is the specified date specified by the operator on the dividend automatic journal entry creation screen displayed on the monitor 114, and acquires beneficiary information using the acquired trust contract number as a key. Using the acquired trust contract number as a key, if the balance of unpaid dividends in the journal entry detail information satisfies the information of "0 yen", the journal entry detail information is automatically created by prorating the amount based on the beneficiary rights ratio of the trustee in the beneficiary information, and setting the accrual date to the acquired transfer date. In this case, the optional flg is set to "1".

For example, if the designated settlement date is "1/31", the trust agreement information trust agreement number "SNTK-1" with a settlement date of "1/31" and its transfer date "the following 5th" are obtained, and the beneficiary information is obtained using the obtained trust agreement number "SNTK-1" as a key. Using the obtained trust agreement number "SNTK-1" as a key, the unpaid dividend balance "100,0000 yen" in the journal entry detail information is prorated by the trustees "JUEK-1" and "JUEK-1's" beneficiary rights ratios "70%" and "30%" in the obtained beneficiary information, and journal entry detail information is automatically created with the date of occurrence set as the obtained transfer date "2/5".

In the example of automatically created journal entry detail information shown in Figure 5, the first line automatically contains the voucher number "DENP5", trust contract number "SNTK-1", date of occurrence "2021/2/5", debit "Unpaid dividends", credit "Regular deposit", amount "70,000", client "JUEK-1", and optional flg "1", while the second line automatically contains the voucher number "DENP6", trust contract number "SNTK-1", date of occurrence "2021/2/5", debit "Unpaid dividends", credit "Regular deposit", amount "30,000", client "JUEK-2", and optional flg "1".

(Transfer data creation process S5)
The transfer data creation unit 102e extracts detailed journal entry information whose transfer date specified by the operator on the transfer data creation screen displayed on the monitor 114 matches the date of occurrence and whose optional flag is "1", creates transfer data, and registers it in the data file 106a. The "transfer requester" of the transfer data is set to "our company", the "transfer destination" is set to "beneficiary name in beneficiary information", and the "transfer date" and "transfer amount" are set to "date of occurrence" and "amount" in the detailed journal entry information.

In the example of transfer data shown in Figure 5, the first line has the transfer date "2021/2/5", transfer requester "Entrusted Co., Ltd.", transfer destination account name "Yamada Taro", transfer destination account information "Bank 0001, Branch 001, Ordinary Account, No. 1234567", amount "70,000", transfer date "2021/2/5", transfer requester "Entrusted Co., Ltd.", transfer destination account name "Yamada Hanako", transfer destination account information "Bank 0001, Branch 002, Ordinary Account, No. 2234567", amount "30,000".

(Transfer process S6)
The transfer unit 102f automatically transfers the funds to Internet banking based on the transfer data. For example, the transfer unit 102f uploads a CSV file of the automatically created transfer data to Internet banking to complete the automatic transfer.

(3-3. Screen image)
An example screen image will now be described with reference to Figure 6. The data in the screen image of Figure 6 corresponds to the sample data of Figure 5.

(Trust contract registration process S1)
6(A) shows an example of the display of the trust contract registration screen. The trust contract registration screen is a screen for registering trust contract information. The trust contract registration screen has input fields for the trust contract number, trust contract name, initial settlement date, final settlement date, settlement cycle months, transfer date, etc., and a register button. When data is entered into the input fields and the register button is pressed, the trust contract information is registered in the data file 106a.

(Beneficiary registration process S2)
6(B) shows an example of the beneficiary registration screen. The beneficiary registration screen has input fields for the trust contract number, beneficiary number, beneficiary name, beneficiary right ratio, account information (bank, branch, type, account number), etc., and a register button. When data is entered into the input fields and the register button is pressed, the beneficiary information is registered in the data file 106a.

(Purchase input process S3)
6C shows an example of the display of the journal entry screen. The journal entry screen has input fields for the slip number, trust contract number, date of occurrence, debit, credit, amount, customer, optional flg, etc., and a register button. When data is entered into the input fields and the register button is pressed, the journal entry details information is registered in the data file 106a.

(Dividend automatic journal entry creation process S4)
Figure 6 (D) shows an example of the display of the dividend automatic journal entry creation screen. The dividend automatic journal entry creation screen has an input field for the trust settlement date (designated date) and an execute button. When the trust settlement date (designated date) is input and the execute button is pressed, dividend journal entry details are automatically created for trust agreements whose settlement date matches the designated date, and are registered in data file 106a. The automatically created journal entry details can be confirmed on the journal entry input screen (see Figure 6 (E)).

(Transfer data creation process S5)
6(F) shows an example of the transfer data creation screen. The transfer data creation screen has an input field for the transfer date and an execute button. When the transfer date is input and the execute button is pressed, transfer data for which the specified transfer date and the occurrence date match and the optional flag is "1" and the journal entry detail information is automatically created and registered in the data file 106a. After this, the automatically created CSV file of the transfer data is uploaded to Internet banking and the automatic transfer is performed.

As described above, according to this embodiment, there is a trust contract registration unit 102a that registers trust contract information including trust contract identification information, settlement date designation information for designating the settlement date, and transfer date, a beneficiary registration unit 102b that registers beneficiary information including trust contract identification information, beneficiary, beneficiary right ratio, and account information, a journal entry input means that inputs journal entry detail information including voucher number, trust contract identification information, date of occurrence, debit, credit, and amount, and a means for referencing the trust contract information to obtain trust contract identification information for the designated settlement date, and using the obtained trust contract identification information as a key, to obtain beneficiaries and their beneficiary right ratios from the beneficiary information. The system is equipped with an automatic dividend journal entry creation unit 102d that automatically creates journal entry detail information that prorates the undivided amount in the journal entry detail information for the obtained trust agreement identification information according to the beneficiary's beneficiary interest ratio, and a transfer data creation unit 102e that creates transfer data based on the prorated journal entry detail information. This makes it possible to automatically create dividend journal entries according to the beneficiary interest ratios of multiple beneficiaries of a real estate trust, as well as automatically create transfer data, which makes it possible to reduce the workload of the person in charge and transfer errors when distributing dividends to multiple beneficiaries of a real estate trust.

[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 102, 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 106 are storage devices such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and website provision.

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.

100 Accounting processing device 102 Control unit 102a Trust contract registration unit 102b Beneficiary registration unit 102c Journal entry input unit 102d Dividend automatic journal entry creation unit 102e Transfer data creation unit 102f Transfer unit 102g Screen display control unit 104 Communication interface unit 106 Memory unit 106a Data file 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network 400 Bank website

Claims (5)

An accounting processing device for distributing dividends to multiple beneficiaries of a real estate trust, the accounting processing device comprising:
The control unit is
Trust contract information including trust contract identification information, settlement date designation information for designating a settlement date, and a transfer date;
Beneficiary information including trust agreement identification information, beneficiaries, beneficiary interest ratios, and account information;
is configured to be accessible to
a journal entry input means for inputting journal entry detail information including a slip number, trust agreement identification information, an occurrence date, a debit, a credit, and an amount;
an automatic dividend journal entry creation means for referencing the trust contract information to acquire trust contract identification information for the settlement date to be calculated , acquiring beneficiaries and their beneficiary rights ratios from the beneficiary information using the acquired trust contract identification information as a key, and automatically creating journal entry detail information that prorates the undivided dividends in the journal entry detail information for the acquired trust contract identification information according to the acquired beneficiary's beneficiary rights ratios;
A transfer data creation means for creating transfer data based on the apportioned journal entry detail information;
Equipped with
The settlement date designation information includes the first settlement date, the final settlement date, and the number of months of the settlement cycle,
The accounting processing device is characterized in that the automatic dividend journal entry creation means calculates each settlement date by multiplying the number of months in the settlement cycle by a number ranging from 0 to any number in sequence relative to the initial settlement date, and adding the result until it exceeds the final settlement date . The control unit further includes:
2. The accounting processing device according to claim 1, further comprising a transfer means for effecting a transfer via Internet banking based on said transfer data. The journal entry detail information includes a flag indicating whether or not the transfer is to be made,
3. The accounting processing device according to claim 1, wherein the transfer data creation means creates the transfer data based on the journal entry detail information for which the flag is the transfer target. An accounting method for distributing dividends to multiple beneficiaries of a real estate trust , executed by an information processing device having a control unit, comprising:
The control unit is
Trust contract information including trust contract identification information, settlement date designation information for designating a settlement date, and a transfer date;
Beneficiary information including trust agreement identification information, beneficiaries, beneficiary interest ratios, and account information;
is configured to be accessible to
Executed in the control unit:
a journal entry input process for inputting journal entry detail information including a slip number, trust agreement identification information, an occurrence date, a debit, a credit, and an amount;
an automatic dividend journal entry creation process for acquiring trust contract identification information for the settlement date to be calculated by referring to the trust contract information, acquiring beneficiaries and their beneficiary rights ratios from the beneficiary information using the acquired trust contract identification information as a key, and automatically creating journal entry detail information for the undivided dividends in the journal entry detail information acquired for the trust contract identification information pro rata according to the acquired beneficiary rights ratios;
A transfer data creation step of creating transfer data based on the apportioned journal entry detail information;
Including,
The settlement date designation information includes the first settlement date, the final settlement date, and the number of months of the settlement cycle,
The accounting method is characterized in that in the automatic dividend journal entry creation process, each settlement date is calculated by multiplying the number of months in the settlement cycle by a number ranging from 0 to any number in sequence with respect to the initial settlement date, and adding the product until it exceeds the final settlement date . An accounting processing program for distributing dividends to multiple beneficiaries of a real estate trust , the accounting processing program being executed by an information processing device having a control unit,
The control unit is
Trust contract information including trust contract identification information, settlement date designation information for designating a settlement date, and a transfer date;
Beneficiary information including trust agreement identification information, beneficiaries, beneficiary interest ratios, and account information;
is configured to be accessible to
The control unit ,
a journal entry input process for inputting journal entry detail information including a slip number, trust agreement identification information, an occurrence date, a debit, a credit, and an amount;
an automatic dividend journal entry creation process for acquiring trust contract identification information for the settlement date to be calculated by referring to the trust contract information, acquiring beneficiaries and their beneficiary rights ratios from the beneficiary information using the acquired trust contract identification information as a key, and automatically creating journal entry detail information for the undivided dividends in the journal entry detail information acquired for the trust contract identification information pro rata according to the acquired beneficiary rights ratios;
A transfer data creation step of creating transfer data based on the apportioned journal entry detail information;
It is an accounting processing program for executing
The settlement date designation information includes the first settlement date, the final settlement date, and the number of months of the settlement cycle,
The accounting processing program is characterized in that in the automatic dividend journal entry creation process, each settlement date is calculated by multiplying the number of months in the settlement cycle by a number ranging from 0 to any number in sequence relative to the initial settlement date, and adding the product until it exceeds the final settlement date.

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