JP7637086B2 - Divided revenue recording device, divided revenue recording method, and divided revenue recording program - Google Patents

Description

The present invention relates to a split revenue recording device, a split revenue recording method, and a split revenue recording program.

Patent Document 1 discloses a configuration in which end-of-period recorded revenue data is created based on scheduled repayment data that sets the scheduled revenue amount for installment payment receivables, and includes the scheduled revenue amount on the scheduled repayment date as the deferred revenue amount, and when the scheduled repayment date arrives, revenue recording journal data is created based on the end-of-period recorded revenue data.

JP 2020-144696 A

However, the invention described in Patent Document 1 above had an issue with the installment and credit businesses in that it was not possible to take into account transactions specific to the installment business when recording monthly revenues from various fees from affiliated stores or customers other than add-on fees.

The present invention has been made in consideration of the above problems, and aims to provide an installment revenue recording device, an installment revenue recording method, and an installment revenue recording program that can record monthly revenue in the form of fees from affiliated stores or fees from customers in an installment business in equal amounts according to the contract period of each contract.

In order to solve the above-mentioned problems and achieve the object, the split income recording device of the present invention is a split income recording device having a memory unit and a control unit, the memory unit has an account credit storage means for storing end-of-month account credit data set by linking the total customer fee amount and/or the total merchant fee amount, the first repayment date, and the final repayment date, a transaction history storage means for storing end-of-month transaction history data set by linking the transaction order, the full repayment category, and the customer fee balance or the merchant fee balance, and an accounting pattern master set by linking the fee category, the full repayment category, the credit account item, the debit account item, and the amount type, and the control unit has a deferral means for acquiring end-of-month deferred profit data set by linking the fee category, the amount of the amount type, the current month's deferred profit balance, and the full repayment category at the end of the month based on the end-of-month account credit data and the end-of-month transaction history data, and an accounting entry creation means for creating monthly closing accounting data based on the accounting pattern master and the end-of-month deferred profit data.

In addition, in the split revenue recording device according to the present invention, the journal entry creation means creates the monthly closing journal entry data based on the journal entry pattern master and the end-of-month deferred profit data when the amount of the amount type set in the end-of-month deferred profit data is not 0 yen.

In addition, in the installment income recording device according to the present invention, the deferral means is characterized in that, based on the end-of-month account loan data and the end-of-month transaction history data, when the repayment classification is in progress or normally repaid at the end of the month, the end-of-month deferred income data is set by linking the fee classification, the current month's recorded amount which is the amount of the amount type, the current month's deferred income balance, and the repayment classification.

In addition, in the split revenue recording device according to the present invention, the journal entry creation means creates the monthly closing journal entry data that sets the debit and credit account items linked to the amount type of the current month's recorded amount set in the journal entry pattern master, and the current month's recorded amount set in the month-end deferred profit data.

In addition, in the installment income recording device according to the present invention, the deferral means is characterized in that, when the full repayment category is early full repayment at the end of the month, based on the end-of-month account loan data and the end-of-month transaction history data in which an early full repayment reversal fee is further set, it obtains the fee category, the current month's recorded amount which is the amount of the amount type, the amount of the current month's reversal fee which is the early full repayment reversal fee, the current month's deferred profit balance, and the end-of-month deferred profit data which is set in association with the full repayment category.

In addition, in the split revenue recording device of the present invention, the journal entry creation means creates the monthly closing journal entry data in which the debit and credit account items linked to the amount type of the current month's recorded amount set in the journal entry pattern master and the current month's recorded amount set in the month-end deferred profit data are set, and the monthly closing journal entry data in which the debit and credit account items linked to the amount type of the current month's return fee set in the journal entry pattern master and the amount of the current month's return fee set in the month-end deferred profit data are set.

In addition, in the split revenue recording device according to the present invention, the recorded amount for the current month is the amount obtained by subtracting the amount of the current month's refund fee from the customer fee balance or the affiliated store fee balance set in the end-of-month transaction history data for the previous month.

In addition, in the installment revenue recording device according to the present invention, the deferral means is characterized in that, based on the end-of-month account credit data and the end-of-month transaction history data, when the full repayment category at the end of the month is cancellation, bad debt, or settlement, the fee category, the amount of the amount type that has already been recorded and canceled, the current month's deferred profit balance, and the end-of-month deferred profit data that is set in association with the full repayment category.

In addition, in the split revenue recording device according to the present invention, the journal entry creation means creates the monthly closing journal entry data that sets the debit and credit account items linked to the amount type of the already recorded cancellation set in the journal entry pattern master, and the amount of the already recorded cancellation set in the month-end deferred profit data.

In addition, in the installment revenue recording device according to the present invention, the amount of the cancellation of the previously recorded amount is the amount obtained by subtracting the deferred profit balance for the current month from the customer fee balance or the affiliated store fee balance set in the end-of-month transaction history data for the previous month.

The split income recording method according to the present invention is a split income recording method to be executed by a split income recording device having a memory unit and a control unit, the memory unit being equipped with an account credit storage means for storing end-of-month account credit data set by linking the total customer fee amount and/or the total fee amount borne by the affiliated store, the first repayment date, and the final repayment date, a transaction history storage means for storing end-of-month transaction history data set by linking the transaction order, the full repayment category, and the customer fee balance or the fee amount borne by the affiliated store, and an accounting pattern master set by linking the fee category, the full repayment category, the credit account item, the debit account item, and the amount type, and the control unit is characterized by including a deferral step for acquiring end-of-month deferred profit data set by linking the fee category, the amount of the amount type, the current month's deferred profit balance, and the full repayment category at the end of the month based on the end-of-month account credit data and the end-of-month transaction history data, and a journal entry creation step for creating monthly closing journal entry data based on the journal entry pattern master and the end-of-month deferred profit data.

The split income recording program according to the present invention is a split income recording program to be executed by a split income recording device having a memory unit and a control unit, the memory unit being provided with an account credit storage means for storing end-of-month account credit data set by linking the total customer fee amount and/or the total merchant fee amount, the first repayment date, and the final repayment date, a transaction history storage means for storing end-of-month transaction history data set by linking the transaction order, the full repayment category, and the customer fee balance or the merchant fee balance, and an accounting pattern master set by linking the fee category, the full repayment category, the credit account item, the debit account item, and the amount type, and the control unit is characterized by executing a deferral step for acquiring end-of-month deferred profit data set by linking the fee category, the amount of the amount type, the current month's deferred profit balance, and the full repayment category at the end of the month based on the end-of-month account credit data and the end-of-month transaction history data, and a journal entry creation step for creating monthly closing journal entry data based on the journal entry pattern master and the end-of-month deferred profit data.

According to the present invention, since there is transaction history data that manages all transaction states on a contract basis in the installment management solution, by referring to the transaction state, it is possible to automatically calculate the revenue balance for any transaction state of the receivable. In addition, according to the present invention, by managing revenue recording information for multiple fees in one table, common logic is developed to output automatic journal entries from that table, and automatic journal entries can be output simply by setting the journal entry pattern even when multiple fees are managed. In addition, according to the present invention, it is possible to improve the accuracy of monthly settlement during the service period. In addition, according to the present invention, it is possible to manage fee revenues corresponding to various transactions in the installment business and credit business on a contract basis. In addition, according to the present invention, it is possible to perform accounting linkage processing based on the generation of month-end deferred profit data by month-end closing processing according to the contract status, etc.

FIG. 1 is a diagram showing an example of an outline of calculation in this embodiment. FIG. 2 is a diagram showing an example of an outline of calculation in this embodiment. FIG. 3 is a diagram showing an example of the divisional profit recording process in this embodiment. FIG. 4 is a diagram showing an example of journal data in this embodiment. FIG. 5 is a diagram showing an example of journal data in this embodiment. FIG. 6 is a block diagram showing an example of the configuration of the split profit recording device in this embodiment. FIG. 7 is a diagram showing an example of the journal pattern master in this embodiment. FIG. 8 is a diagram showing an example of update contents of the month-end deferred profit data in this embodiment. FIG. 9 is a flowchart showing an example of the process of the split profits recording device in this embodiment. FIG. 10 is a diagram showing an example of the divisional profit recording process in this embodiment. FIG. 11 is a diagram showing an example of the split profit recording process in this embodiment. FIG. 12 is a diagram showing an example of the split profit recording process in this embodiment. FIG. 13 is a diagram showing an example of the split profit recording process in this embodiment. FIG. 14 is a diagram showing an example of the split profit recording process in this embodiment.

The 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]
First, an overview of the present invention will be described with reference to Figures 1 to 5. Figures 1 and 2 are diagrams showing an example of a calculation outline in this embodiment. Figure 3 is a diagram showing an example of a divisional income recording process in this embodiment. Figures 4 and 5 are diagrams showing an example of journal entry data in this embodiment.

Conventionally, in the installment business, gross amounts were often manually entered outside the system, making it difficult to manage the monthly revenue posting amount by contract and the deferred profit balance. There were transactions that required the cancellation of revenue posting due to cancellation or bad debt, etc., and it took time and manpower to calculate the revenue posting amount. It was necessary to post revenue, post deferred profit balance or cancel revenue due to cancellation, etc., as well as to carry out journal entries under various debit and credit accounts, but closing processing was time-consuming due to manual journal entry entries, and manual errors occurred.

In this embodiment, as a presetting, a journal pattern master is prepared as a reference master for automatically creating journal data from the calculation results using a pre-set journal pattern, and as an add-on implementation of a calculation function to the end-of-month closing process, a function is added to calculate the commission amount and deferred profit balance, etc., and calculate the end-of-month deferred profit data. As an add-on implementation of an automatic journal function to the accounting linkage data creation process, a function is added to reference the journal pattern master and create an automatic journal from the end-of-month deferred profit data. Here, as shown in FIG. 1, in the calculation process of customer fees implemented in the end-of-month closing process in this embodiment, the customer fees are recorded as deferred customer fees in full at the time of advance payment, and the amount calculated using these calculation formulas is recorded as profit every month. Also, as shown in FIG. 2, in the calculation process of member store fees implemented in the end-of-month closing process in this embodiment, the member store fees are recorded as deferred member store fees at the time of advance payment, and the amount calculated using these calculation formulas is recorded as profit every month.

As a result, in this embodiment, it is possible to manage revenue recognition and deferred profit balances by contract, and it is possible to automatically process transactions such as cancellations, early repayments, settlements, and bad debt processing that are unique to the installment business, and it is possible to automatically create accounting data from calculation results using pre-set accounting patterns.

For example, as shown in FIG. 3, in this embodiment, transaction processing during each month involves updating transaction history data and account credit data, and as end-of-month closing processing, transaction history data and account credit data within the closing month are determined from the transaction date, the saved data at the end of the month (end-of-month transaction history data and end-of-month account credit data) is updated, the end-of-month transaction history data and end-of-month account credit data saved at the end of the month are referenced, the end-of-month deferred profit data at the end of the month is updated, and as accounting linkage data creation processing, journal entry data is automatically created.

As shown in FIG. 4, in this embodiment, revenue from customer fees is recorded for each contract, and journal data is automatically created. Also, as shown in FIG. 5, in this embodiment, revenue from affiliated store fees is recorded for each contract, and journal data is automatically created. Note that in the case of affiliated store fees, the fees are received from the affiliated store at the time of execution, so revenue is recorded from the month of execution of the advance payment.

2. Configuration
An example of the configuration of the divided profits recording device 100 according to this embodiment will be described with reference to Figures 6 to 8. Figure 6 is a block diagram showing an example of the configuration of the divided profits recording device 100 according to this embodiment.

As shown in FIG. 6, the split revenue recording device 100 is a commercially available desktop personal computer. Note that the split revenue recording 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 split revenue recording 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 split revenue recording 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 split revenue recording 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 the communication line. Here, the network 300 has a function of connecting the split revenue recording 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 touch panel), 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 or the printer 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

The memory unit 106 stores various databases, tables, files, and the like. The memory unit 106 records computer programs that work with the OS (Operating System) to give instructions to the CPU (Central Processing Unit) to perform various processes. The memory 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 memory unit 106 includes an account loan database 106a, a transaction history database 106b, and an accounting pattern master 106c.

The account loan database 106a stores account loan data related to customer fees and/or merchant fees. Here, the account loan database 106a may store end-of-month account loan data that is set in association with the total customer fees and/or the total merchant fees, the first repayment date, and the final repayment date.

The transaction history database 106b stores transaction history data for customer fees and/or merchant fees. Here, the transaction history database 106b may store end-of-month transaction history data that is linked to transaction order, full payment category, and customer fee balance or merchant fee balance.

The accounting pattern master 106c is a master that links and sets the debit account items and the credit account items. Here, the accounting pattern master 106c may be set to link and set the fee category, full payment category, credit account items, debit account items, and amount type.

Here, an example of the journal entry pattern master 106c in this embodiment will be described with reference to FIG. 7. FIG. 7 is a diagram showing an example of the journal entry pattern master 106c in this embodiment.

As shown in FIG. 7, in this embodiment, the journal entry pattern master 106c is pre-set and serves as the journal entry setting for this function.

Returning to FIG. 6, the control unit 102 is a CPU or the like that provides overall control of the split revenue recording device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, and required data, and executes various information processing operations based on these stored programs. In terms of function and concept, the control unit 102 includes a deferral unit 102a and a journal entry creation unit 102b.

The deferral unit 102a acquires end-of-month deferred profit data that is set by linking the fee category, the amount of the amount type, the deferred profit balance for the current month, and the full-payment category at the end of the month. Here, the deferral unit 102a may acquire end-of-month deferred profit data that is set by linking the target year and month, the receivable type, the fee category, the amount of the amount type, the deferred profit balance for the current month, and the full-payment category at the end of the month based on the end-of-month account loan data and the end-of-month transaction history data. In addition, the deferral unit 102a may acquire end-of-month deferred profit data that is set by linking the target year and month, the receivable type, the fee category, the amount of the amount type, the deferred profit balance for the current month, and the full-payment category at the end of the month based on the end-of-month account loan data and the end-of-month transaction history data when the full-payment category is in transaction or normal full-payment at the end of the month. In addition, the deferral unit 102a may obtain end-of-month deferred profit data set by linking the current month's recorded amount, which is the amount of the target year and month, receivable type, fee category, and amount type, the amount of the current month's repayment fee, which is the early repayment repayment fee, the current month's deferred profit balance, and the full-payment category when the full-payment category is early repayment at the end of the month, based on the end-of-month account loan data and the end-of-month transaction history data in which the early repayment repayment fee is further set. In addition, the deferral unit 102a may obtain end-of-month deferred profit data set by linking the target year and month, receivable type, fee category, and amount type, the amount of the already recorded cancellation, which is the amount of the target year and month, receivable type, fee category, and amount type, the current month's deferred profit balance, and the full-payment category when the full-payment category is cancellation, bad debt, or settlement at the end of the month, based on the end-of-month account loan data and the end-of-month transaction history data.

Here, an example of the update contents of the month-end deferred profit data in this embodiment will be described with reference to FIG. 8. FIG. 8 is a diagram showing an example of the update contents of the month-end deferred profit data in this embodiment.

As shown in FIG. 8, in this embodiment, the amount type and/or the current month's deferred profit balance are updated depending on the full payment category. Note that in this embodiment, only the current month's deferred profit balance is set for the first month of advance payment execution.

Returning to FIG. 6, the journal entry creation unit 102b creates journal data. Here, the journal entry creation unit 102b may create monthly closing journal data based on the journal entry pattern master 106c and the end-of-month deferred profit data. Furthermore, the journal entry creation unit 102b may create monthly closing journal data based on the journal entry pattern master 106c and the end-of-month deferred profit data when the amount of the amount type set in the end-of-month deferred profit data is not 0 yen. Furthermore, the journal entry creation unit 102b may create monthly closing journal data that sets the debit and credit account items linked to the amount type of the current month's recorded amount set in the journal entry pattern master 106c, and the current month's recorded amount set in the end-of-month deferred profit data. The journal entry creation unit 102b may also create monthly closing journal data in which the debit and credit account items linked to the amount type of the current month's recorded amount set in the journal entry pattern master 106c and the current month's recorded amount set in the end-of-month deferred profit data are set, and monthly closing journal data in which the debit and credit account items linked to the amount type of the current month's return fee set in the journal entry pattern master 106c and the amount of the current month's return fee set in the end-of-month deferred profit data are set. Here, the current month's recorded amount may be the amount obtained by subtracting the amount of the current month's return fee from the customer fee balance or the affiliated store fee balance set in the end-of-month transaction history data of the previous month. The journal entry creation unit 102b may also create monthly closing journal data in which the debit and credit account items linked to the amount type of the already recorded cancellation set in the journal entry pattern master 106c and the amount of the already recorded cancellation set in the end-of-month deferred profit data are set. Here, the amount of the cancellation that has already been recorded may be the amount obtained by subtracting the current month's deferred profit balance from the customer fee balance or the affiliated store fee balance set in the transaction history data at the end of the previous month.

3. Specific Examples
A specific example of this embodiment will be described with reference to FIGS.

[Divided revenue recognition processing]
An example of the divided profits recording process in this embodiment will now be described with reference to Fig. 9. Fig. 9 is a flow chart showing an example of the process of the divided profits recording device 100 in this embodiment.

As shown in FIG. 9, the deferral unit 102a determines whether the end of the month has arrived (step SA-1).

If the deferral unit 102a determines that the end of the month has not yet been reached (step SA-1: No), it waits for a specified period of time and then transitions to step SA-1.

On the other hand, if the deferral unit 102a determines that the end of the month has been reached (step SA-1: Yes), it transitions the process to step SA-2.

Then, the deferral unit 102a obtains end-of-month deferred profit data that is set by linking the target year and month, claim type, fee category, amount by amount type, deferred profit balance for the current month, and full repayment category based on the end-of-month account loan data stored in the account loan database 106a and the end-of-month transaction history data stored in the transaction history database 106b (step SA-2).

Then, the journal entry creation unit 102b determines whether the amount for the amount type set in the end-of-month deferred profit data is 0 yen (step SA-3).

Then, if the journal entry creation unit 102b determines that the amount of the amount type set in the month-end deferred profit data is 0 yen (step SA-3: Yes), it transitions the process to step SA-1.

On the other hand, if the journal entry creation unit 102b determines that the amount of the amount type set in the month-end deferred profit data is not 0 yen (step SA-3: No), it transitions the process to step SA-4.

Then, the journal entry creation unit 102b creates monthly closing journal entry data based on the journal entry pattern master 106c and the end-of-month deferred profit data (step SA-4).

Then, the deferral unit 102a determines whether there is a current month deferred profit balance set in the end-of-month deferred profit data (step SA-5).

Then, if the deferral unit 102a determines that there is a current month deferred profit balance set in the end-of-month deferred profit data (step SA-5: Yes), it transitions the process to step SA-1.

On the other hand, if the deferral unit 102a determines that there is no current month deferred profit balance set in the end-of-month deferred profit data (step SA-5: No), it terminates the process.

Here, an example of the split revenue accounting process in this embodiment will be described with reference to Figures 10 to 14. Figures 10 to 14 are diagrams showing an example of the split revenue accounting process in this embodiment.

As shown in FIG. 10, at the end of the month in which the customer fees are paid in advance in this embodiment, as part of the month-end closing process, there is no amount recorded for the current month because the first repayment month has not yet arrived (note that in the case of merchant fees, calculations are made from the month in which the fees are paid in advance), and the repayment classification is "100: In progress", so the receivable is processed as an in-transaction receivable. And as shown in FIG. 10, at the end of the month in which the customer fees are paid in advance in this embodiment, as part of the accounting linkage data creation process, there is no accrual journal entry because all items set in the amount column ID of the journal entry pattern master 106c are 0 yen.

As shown in FIG. 11, at the end of the month after the first repayment month of the customer fee in this embodiment, the amount to be recorded for the current month is calculated as the end-of-month closing process (the calculation outline in this embodiment shown in FIG. 1 is referenced as the calculation formula), and since the full repayment category is "100: in transaction", it is processed as an in-transaction receivable. As shown in FIG. 11, at the end of the month after the first repayment month of the customer fee in this embodiment, an automatic journal entry is created as the accounting linkage data creation process if the receivable type matches, the fee category matches, the full repayment category is between the start of the full repayment category and the end of the full repayment category, and the amount is not 0 yen.

As shown in FIG. 12, at the end of the month for the final payment of customer fees in this embodiment, the previous month's deferred balance is recorded in full as a month-end closing process, and since the full payment classification is "101: Normal full payment," it is treated as a paid-up receivable. As shown in FIG. 12, at the end of the month for the final payment of customer fees in this embodiment, an automatic journal entry is created as an accounting linkage data creation process.

As shown in FIG. 13, at the end of the month when customer fees are paid off early in this embodiment (early payment in August in FIG. 13), the refund fee is obtained from the end-of-month transaction history data as a month-end closing process, and the refund fee is added to the calculation (current month's recorded amount = previous month's deferred profit balance - current month's refund fee). Then, as shown in FIG. 13, at the end of the month when customer fees are paid off early in this embodiment, an automatic journal entry is created as an accounting linkage data creation process.

Also, as shown in FIG. 14, at the end of the month when customer fees are cancelled, written off, or settled (August cancellation in FIG. 14), the end-of-month closing process calculates the cancellation amount of the already recorded revenue if the revenue recording amount exceeds the fee amount actually collected from the customer. That is, as shown in FIG. 14, in this embodiment, in 2021/7, only 2,400 yen was actually received from the customer, but 4,000 yen was recorded as profit in excess, so the unrecorded amount is cancelled, and 4,000-2,400=1,600 yen is set as the cancellation amount. And, as shown in FIG. 14, at the end of the month when August cancellation is made in this embodiment, an automatic journal entry is created as the accounting linkage data creation process.

[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.

In addition, with regard to the split revenue recording 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 split revenue recording 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 split revenue recording 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. The 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 split revenue recording device 100 via any network, and may be downloaded in whole or in part 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, or may 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 this embodiment, 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 providing websites.

The split revenue recording 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 split revenue recording device 100 may 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 may be implemented in any combination, or the embodiments may be implemented selectively.

The present invention is useful in the financial industry, such as installment businesses and credit businesses.

REFERENCE SIGNS LIST 100 Split Revenue Recording Device 102 Control Unit 102a Deferral Unit 102b Journal Entry Preparation Unit 104 Communication Interface Unit 106 Storage Unit 106a Account Credit Database 106b Transaction History Database 106c Journal Entry Pattern Master 108 Input/Output Interface Unit 112 Input Device 114 Output Device 200 Server 300 Network

Claims (12)

A divided profit recording device including a memory unit and a control unit,
The storage unit is
an account credit storage means for storing end-of-month account credit data set by linking the total customer fee amount and/or the total fee amount borne by the affiliated store, the first repayment date, and the final repayment date;
a transaction history storage means for storing end-of-month transaction history data that is linked to a transaction order, a payment completion classification, and a customer fee balance or a member store fee balance;
An accounting pattern master that links and sets the fee category, the full payment category, the credit account item, the debit account item, and the amount type;
an update setting storage means for storing update setting data of the amount of each amount type set in the end-of-month deferred profit data and the current month's deferred profit balance according to the payment completion classification;
Equipped with
The control unit is
a deferral means for determining, at the end of the month, the fee category according to the customer fee balance or the affiliated store fee balance set in the end-of-month transaction history data based on the end-of-month account credit data and the end-of-month transaction history data, setting equal amounts for the period from the first repayment month to the final repayment month of the customer fee balance or the affiliated store fee balance as amounts for the amount types in accordance with the update setting data, setting a current month's deferred profit balance according to the customer fee balance or the affiliated store fee balance for the current month, and acquiring the end-of-month deferred profit data for the current month set by linking the fee category, the amount of the amount type, the current month's deferred profit balance, and the full repayment category;
A journal entry creating means for creating monthly closing journal entry data based on the journal entry pattern master and the end-of-month deferred profit data;
A split revenue recording device comprising: The journal entry creation means includes:
The split revenue accounting device described in claim 1, characterized in that if the amount of the amount type set in the month-end deferred profit data is not 0 yen based on the accounting pattern master and the month-end deferred profit data, the monthly closing accounting data is created. The deferral means comprises:
2. The split revenue recording device of claim 1, further comprising: a fee category according to the customer fee balance or the affiliated store fee balance set in the end-of-month transaction history data when the repayment classification at the end of the month is in progress or normally paid off based on the end-of-month account loan data and the end-of-month transaction history data; a fee category according to the customer fee balance or the affiliated store fee balance set in the end-of-month transaction history data according to the update setting data, an equal amount according to the period from the first repayment month to the final repayment month of the customer fee balance or the affiliated store fee balance, and a current month's deferred profit balance according to the customer fee balance or the affiliated store fee balance for the current month; and a fee category according to the fee category, the current month's recorded amount which is the amount of the amount type, the current month's deferred profit balance, and the end-of-month deferred profit data for the current month which is set in association with the current month's fee category, the current month's deferred profit balance, and the repayment classification. The journal entry creation means includes:
The split revenue accounting device described in claim 3, characterized in that the monthly closing accounting data is created by setting the debit and credit account items linked to the amount type of the current month's recorded amount set in the accounting pattern master, and the current month's recorded amount set in the month-end deferred profit data. The deferral means comprises:
and, based on the end-of-month account loan data and the end-of-month transaction history data in which an early repayment reversal fee is further set, if the repayment classification at the end of the month is early repayment, the fee classification is identified according to the customer fee balance or the affiliated store fee balance set in the end-of-month transaction history data, an amount of the amount type is set from the early repayment reversal fee in accordance with the update setting data, the current month's deferred profit balance is set according to the customer fee balance or the affiliated store fee balance for the current month, and the fee classification, the current month's recorded amount which is the amount of the amount type, and the amount of the current month's reversal fee which is the early repayment reversal fee, the current month 's deferred profit balance, and the end-of- month deferred profit data for the current month which is set in association with the early repayment classification. The journal entry creation means includes:
The split revenue accounting device of claim 5, characterized in that it creates monthly closing accounting data in which the debit and credit account items linked to the amount type of the current month's recorded amount set in the accounting pattern master, and the current month's recorded amount set in the end-of-month deferred profit data, and the monthly closing accounting data in which the debit and credit account items linked to the amount type of the current month's return fee set in the accounting pattern master, and the amount of the current month's return fee set in the end-of-month deferred profit data. The amount recorded for the current month is
The split revenue recording device according to claim 5 or 6, characterized in that the amount is the customer fee balance or the affiliated store fee balance set in the end-of-month transaction history data of the previous month minus the amount of the current month's refund fee. The deferral means comprises:
The split revenue recording device of claim 1 further comprises: based on the end-of-month account credit data and the end-of-month transaction history data, if the repayment classification at the end of the month is cancellation, bad debt, or settlement, the fee classification is identified according to the customer fee balance or the affiliated store fee balance set in the end-of-month transaction history data, an amount of the amount type is set from the customer fee balance or the affiliated store fee balance in accordance with the update setting data, the current month's deferred profit balance is set according to the customer fee balance or the affiliated store fee balance for the current month, and the end-of-month deferred profit data for the current month is set in association with the fee classification, the amount of the amount type that has already been recorded but is canceled, the current month's deferred profit balance, and the repayment classification. The journal entry creation means includes:
The split revenue accounting device as described in claim 8, characterized in that the monthly closing accounting data is created by setting the debit and credit account items linked to the amount type of the already recorded cancellation set in the accounting pattern master, and the amount of the already recorded cancellation set in the month-end deferred profit data. The amount of the previously recorded cancellation is as follows:
The split revenue recording device according to claim 8 or 9, characterized in that the amount is the customer fee balance or the affiliated store fee balance set in the end-of-month transaction history data of the previous month minus the current month's deferred profit balance. A divided profit recording method to be executed by a divided profit recording device having a memory unit and a control unit,
The storage unit is
an account credit storage means for storing end-of-month account credit data set by linking the total customer fee amount and/or the total fee amount borne by the affiliated store, the first repayment date, and the final repayment date;
a transaction history storage means for storing end-of-month transaction history data that is linked to a transaction order, a payment completion classification, and a customer fee balance or a member store fee balance;
An accounting pattern master that links and sets the fee category, the full payment category, the credit account item, the debit account item, and the amount type;
an update setting storage means for storing update setting data of the amount of each amount type set in the end-of-month deferred profit data and the current month's deferred profit balance according to the payment completion classification;
Equipped with
The control unit executes
a deferral step of identifying the fee category according to the customer fee balance or the merchant fee balance set in the month-end transaction history data based on the month-end account credit data and the month-end transaction history data at the end of the month, setting equal amounts of the customer fee balance or the merchant fee balance according to the period from the first repayment month to the final repayment month as the amounts of the amount types in accordance with the update setting data, setting a current month's deferred profit balance according to the customer fee balance or the merchant fee balance for the current month, and acquiring the month-end deferred profit data for the current month set by linking the fee category, the amount of the amount type, the current month's deferred profit balance, and the full repayment category;
A journal entry creation step of creating monthly closing journal entry data based on the journal entry pattern master and the month-end deferred profit data;
A method for recording split revenue, comprising: A divided income recording program for causing a divided income recording device having a memory unit and a control unit to execute the divided income recording program,
The storage unit is
an account credit storage means for storing end-of-month account credit data set by linking the total customer fee amount and/or the total fee amount borne by the affiliated store, the first repayment date, and the final repayment date;
a transaction history storage means for storing end-of-month transaction history data that is linked to a transaction order, a payment completion classification, and a customer fee balance or a member store fee balance;
An accounting pattern master that links and sets the fee category, the full payment category, the credit account item, the debit account item, and the amount type;
an update setting storage means for storing update setting data of the amount of each amount type set in the end-of-month deferred profit data and the current month's deferred profit balance according to the payment completion classification;
Equipped with
In the control unit,
a deferral step of identifying the fee category according to the customer fee balance or the merchant fee balance set in the month-end transaction history data based on the month-end account credit data and the month-end transaction history data at the end of the month, setting equal amounts of the customer fee balance or the merchant fee balance according to the period from the first repayment month to the final repayment month as the amounts of the amount types in accordance with the update setting data, setting a current month's deferred profit balance according to the customer fee balance or the merchant fee balance for the current month, and acquiring the month-end deferred profit data for the current month set by linking the fee category, the amount of the amount type, the current month's deferred profit balance, and the full repayment category;
A journal entry creation step of creating monthly closing journal entry data based on the journal entry pattern master and the month-end deferred profit data;
A split revenue recording program to implement the above.

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