JP7736743B2 - 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.

The construction accounting system disclosed in Patent Document 1 (JP 2001-344396 A) is a construction accounting system that manages the costs of construction work carried out by joint ventures, and is equipped with a construction temporary adjustment check unit, a construction temporary account checklist output unit, a construction temporary adjustment unit, a transfer slip issuance unit, an account confirmation unit, and a journal entry input system unit.

The Construction Temporary Accounting Department processes construction advance payments incurred in previous fiscal years for each construction project as the company's own construction advance cost for the previous fiscal year. When the construction advance payments, which represent the construction costs of other companies allocated according to the equity ratio of each company participating in the joint venture, match the construction advance receipts, which represent capital contributions from each company, a transfer is made to the main account. Any construction advance payments remaining after this transfer are then included in the company's own construction advance payments and transferred as uncompleted construction expenses. This allows the sponsor company to efficiently and reliably process accounting for the entire JV and its own company for each fiscal period.

Japanese Patent Application Laid-Open No. 2001-344396

Here, sales commissions are often managed by a "sales company" known as the lead manager, but as the number of companies participating in the joint venture increases, managing deposits and withdrawals becomes complicated.

The present invention was made in consideration of the above-mentioned problems, and aims to provide an accounting processing device, accounting processing method, and accounting processing program that can simplify cash management, which becomes more complicated as the number of companies participating in a joint venture increases.

In order to solve the above-mentioned problems and achieve the objectives, the accounting processing device of the present invention is an accounting processing device that performs accounting processing for a company in a joint venture consisting of at least a first business entity and a second business entity, each of which has multiple trading companies, and which is one of the trading companies included in the second business entity, and includes an invoice amount calculation unit that calculates the invoice amount for each trading company of the first business entity in accordance with the equity ratio in the joint venture, which is set for each trading company, and an invoice amount calculation unit that calculates the invoice amount for each trading company of the second business entity in accordance with the equity ratio in the joint venture, which is set for each trading company. a payment amount calculation unit that calculates the payment amount to be charged to the trading companies constituting the first business entity, excluding the company itself, and an income/expense determination unit that compares the total amount of invoices to be charged to the trading companies constituting the second business entity, excluding the company itself, with the total amount of payments to be made to the trading companies constituting the second business entity, excluding the company itself, and determines the invoice amount as the company's income if the total amount of invoices is greater, and determines the invoice amount as the company's expense if the total amount of payments is greater; and when the invoice amount is determined to be the company's income, determines the amount obtained by subtracting the payment amount from the invoice amount as the company's income. and a billing payment difference calculation unit that, when it is determined that the billing amount is an expense of the company, subtracts the billing amount from the payment amount to calculate the amount of the company's expenses; and, when it is determined that the billing amount is income of the company, calculates the amount of income from the one or more trading companies other than the company that constitute the first business entity by dividing the billing amount to one or more trading companies other than the company that constitute the first business entity by the total amount of the billing amounts, and multiplying this amount by the company's income amount calculated by the billing payment difference calculation unit; and, when it is determined that the billing amount is an expense of the company, calculates the amount of income from the one or more trading companies other than the company that constitute the first business entity by dividing the billing amount to one or more trading companies other than the company that constitute the first business entity by the total amount of the billing amounts; The system has an income/expense calculation unit that calculates the amount of expenses to one or more trading companies other than the company that make up the second business entity by dividing the amount of payments to one or more trading companies other than the company that make up the second business entity by the total amount of payments and multiplying the result by the company's expense amount calculated by the billing payment difference calculation unit, and a journal data generation unit that generates journal data corresponding to the calculated amount of income from one or more trading companies other than the company that make up the second business entity, and journal data corresponding to the calculated amount of expenses to one or more trading companies other than the company that make up the second business entity.

Furthermore, in order to solve the above-mentioned problems and achieve the objectives, the accounting processing method of the present invention is an accounting processing method for an accounting processing device that performs accounting processing for a company in a joint venture consisting of at least a first business entity and a second business entity, each of which has multiple trading companies, and which is one of the trading companies included in the second business entity, and includes an invoice amount calculation step in which an invoice amount calculation unit is set for each trading company and calculates an invoice amount for each trading company of the first business entity in accordance with the equity ratio in the joint venture, and a payment amount calculation unit is set for each trading company and calculates an invoice amount for each trading company of the second business entity in accordance with the equity ratio in the joint venture. a payment amount calculation step for calculating the amount to be paid to trading companies; an income/expense determination step in which an income/expense determination unit compares the total amount of invoices to be invoiced to trading companies constituting the first business entity, excluding the company itself, with the total amount of payments to be made to trading companies constituting the second business entity, excluding the company itself, and, if the total amount of invoices is greater, determines the invoice amount as the company's income; and, if the total amount of payments is greater, determines the invoice amount as the company's expense; and, if the invoice payment difference calculation unit determines the invoice amount as the company's income, subtracts the payment amount from the invoice amount. an invoice payment difference calculation step for calculating the amount invoiced as the company's income, and if it is determined that the invoice amount is an expense of the company, subtracting the invoice amount from the payment amount to calculate the amount as the company's expense; and an income/expense calculation unit for, if it is determined that the invoice amount is the company's income, calculating the amount invoiced to one or more trading companies other than the company that constitute the first business entity by dividing the amount invoiced to the one or more trading companies other than the company that constitute the first business entity by the total amount of the invoice amounts, and multiplying this amount by the company's income amount calculated in the invoice payment difference calculation step; The system includes an income/expense calculation step that calculates the amount of expenses to one or more trading companies other than the company that make up the second business entity by multiplying the amount obtained by dividing the payment amount to one or more trading companies other than the company that make up the second business entity by the total amount of payments, by the company's expense amount calculated in the invoice payment difference calculation step; and a journal data generation step in which a journal data generation unit generates journal data corresponding to the calculated amount of income from one or more trading companies other than the company, and journal data corresponding to the calculated amount of expenses to one or more trading companies other than the company that make up the second business entity.

In addition, in order to solve the above-mentioned problems and achieve the objectives, the accounting processing program of the present invention is an accounting processing program for a computer that performs accounting processing for a company that is a trading company included in a second business entity in a joint venture consisting of at least a first business entity and a second business entity, each of which has multiple trading companies, and the computer comprises an invoice amount calculation unit that calculates the invoice amount for each trading company of the first business entity in accordance with the equity ratio in the joint venture, which is set for each trading company, and an invoice amount calculation unit that calculates the invoice amount for each trading company of the first business entity in accordance with the equity ratio in the joint venture, which is set for each trading company a payment amount calculation unit that calculates the payment amount to each trading company of the second business entity; an income/expense determination unit that compares the total amount of invoices to be invoiced to trading companies constituting the first business entity, excluding the company itself, with the total amount of payments to be made to trading companies constituting the second business entity, excluding the company itself, and determines the invoice amount as the company's income if the total amount of invoices is greater, and determines the invoice amount as the company's expense if the total amount of payments is greater; and a calculation unit that subtracts the payment amount from the invoice amount if the invoice amount is determined to be the company's income. an invoice payment difference calculation unit that calculates the invoiced amount as the company's income, and if it is determined that the invoiced amount is an expense of the company, subtracts the invoiced amount from the payment amount to calculate the company's expense; and if it is determined that the invoiced amount is income of the company, calculates the income amount from one or more trading companies other than the company that make up the first business entity by dividing the invoiced amount to one or more trading companies other than the company that make up the first business entity by the total amount of the invoiced amounts, and multiplying this amount by the company's income amount calculated by the invoice payment difference calculation unit; The system functions as an income/expense calculation unit that calculates the expense amount for one or more trading companies other than the company that make up the second business entity by dividing the payment amount for one or more trading companies other than the company that make up the second business entity by the total payment amount and multiplying the result by the company's expense amount calculated by the billing payment difference calculation unit, and as a journal data generation unit that generates journal data corresponding to the calculated income amount from one or more trading companies other than the company, and journal data corresponding to the calculated expense amount for one or more trading companies other than the company that make up the second business entity.

This invention can simplify cash management, which becomes more complicated as the number of companies participating in a joint venture increases.

FIG. 1 is a diagram illustrating an example of the structure of a consortium. FIG. 2 is a block diagram showing the hardware configuration of an accounting processing device according to an embodiment, which is installed in the first sales company that is the lead manager of the consortium. FIG. 3 is a diagram illustrating an example of the sales agreement master. FIG. 4 is a diagram illustrating an example of a section master. FIG. 5 is a diagram illustrating an example of the business owner master. FIG. 6 is a diagram illustrating an example of the sales company master. FIG. 7 is a diagram illustrating an example of the contract master. FIG. 8 is a diagram showing an example of the billing request data. FIG. 9 is a diagram showing an example of payment request data. FIG. 10 is a diagram showing an example of settlement confirmation data. FIG. 11 is a diagram showing an example of settlement confirmation data after the clearing process. FIG. 12 is a diagram showing an example of the payment reconciliation data. FIG. 13 is a diagram illustrating an example of payment settlement data. FIG. 14 is a diagram showing an example of journalization source data corresponding to "Room 101" of real estate property "0001". FIG. 15 is a diagram showing an example of journal data generated based on the journal source data corresponding to "Room 101" of the real estate property "0001." FIG. 16 is a diagram showing an example of journalization source data corresponding to "Room 101" of real estate property "0002". FIG. 17 is a diagram showing an example of journal data generated based on the journal source data corresponding to "Room 101" of the real estate property "0002". FIG. 18 is a diagram for explaining an example of inputting a delivery date into the contract master. FIG. 19 is a diagram showing an example of billing request data for billing a delivery fee according to the share of each business owner. FIG. 20 is a diagram showing an example of payment request data for paying the delivery fee in proportion to the share of each sales company. FIG. 21 is a diagram showing an example of settlement confirmation data. FIG. 22 is a diagram showing an example of journal entry of income for the contract fee associated with the delivery of "Room 101" of the real estate property "0001." FIG. 23 is a diagram showing an example of other journal entry creation source data. FIG. 24 is a diagram showing an example of journal entry of income for the contract fee associated with the delivery of "Room 101" of the real estate property "0001." FIG. 25 is a diagram showing an example of journal entry for expense recording of the contract fee associated with the delivery of "Room 101" of the real estate property "0002". FIG. 26 is a diagram showing an example of other journal entry creation source data. FIG. 27 is a diagram showing an example of journal entry for expense recording of the contract fee associated with the delivery of "Room 101" of the real estate property "0002". FIG. 28 is a diagram showing an example of other settlement confirmation data. FIG. 29 is a diagram showing an example of the payment reconciliation data. FIG. 30 is a diagram showing an example of payment settlement data. FIG. 31 is a diagram showing an example of a write-off journal entry for the accounts receivable recorded on the delivery date of "Room 101" of the real estate property "0001" in month (N+3). FIG. 32 is a diagram showing an example of a write-off journal entry for the amount of unpaid money recorded on the delivery date of "Room 101" of the real estate property "0002" in month (N+3).

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

(overview)
As an example, in the real estate sales business, as shown in Figure 1, a company that plans and develops real estate, called the "business owner," may entrust the sale to a "sales company." The "sales company" receives a sales commission from the "business owner" as compensation based on sales performance. The sales commission is recorded as an expense from the "business owner's" perspective, and as income from the "sales company's" perspective.

When developing large-scale real estate properties such as apartment complexes (condominiums), a joint venture is often formed in which multiple companies participate as "proprietors" and "sales companies." In such joint ventures, the management of sales commissions is often coordinated by the "sales company," also known as the lead manager. As a result, the problem arises that when a large number of companies participate in a joint venture, managing deposits and withdrawals becomes complicated.

In addition, there are cases where a single company participates in a joint venture as both the "business owner" and the "sales company." In such cases, the lead sales company must perform accounting procedures according to its share of the equity as the "business owner" and its share of the equity as the "sales company." This places a heavy burden on the person in charge of managing cash flow at the lead sales company, leading to problems such as delays in monthly closing processing.

For this reason, the accounting processing device 1 of the embodiment automatically calculates and records income or expenses for each counterparty in accordance with the deposits and withdrawals of sales commissions, based on the equity ratio of each business owner and each sales company in the joint venture. Furthermore, the equity of other companies that arises when deposits and withdrawals occur is managed as a deposit for each counterparty, and is automatically offset when deposits and withdrawals occur. Furthermore, if the business owner to whom the invoice is made and the sales company to whom the payment is made are the same business partner, the invoice amount and the payment amount are offset, and the difference is settled. This simplifies cash flow management for the joint venture, reduces the burden of cash flow management on sales company staff, and prevents inconveniences such as delays in monthly closing processing.

(Hardware configuration)
2 is a block diagram showing the hardware configuration of an embodiment of the accounting processing device 1. As shown in FIG. 1, the accounting processing device 1 of this embodiment is installed in the first sales company (our company) that is the lead manager of a consortium that jointly develops real estate properties such as apartment buildings.

As shown in FIG. 2, the accounting processing device 1 of this embodiment comprises a memory unit 2, a control unit 3, a communication interface unit 4, and an input/output interface unit 5. An input device 6 and an output device 7 are connected to the input/output interface unit 5. The output device 7 corresponds to a display unit such as a monitor device (including a home television), a printing device, or a speaker device. The input device 6 can be a keyboard device, a mouse device, a microphone device, or a monitor device that works in conjunction with a mouse device to achieve pointing device functions.

The communication interface unit 4 is connected to a network 50, which may be a wide area network such as the Internet or a private network such as a local area network (LAN). In addition to the accounting processing device 1 of the embodiment, terminal devices 51-55 of other sales companies or business owners that make up the consortium are also connected to the network 50. Therefore, the accounting processing device 1 of the embodiment and each of the terminal devices 51-55 can communicate with each other via the network 50.

The memory unit 2 can be, for example, a storage device such as ROM (Read Only Memory), RAM (Random Access Memory), HDD (Hard Disk Drive), or SSD (Solid State Drive). The memory unit 2 stores an accounting program that can simplify accounting procedures for the lead manager of a joint venture. The memory unit 2 also stores a sales agreement master 11, a section master 12, a business owner master 13, a sales company master 14, and a contract master 15. The memory unit 2 also stores billing request data, payment request data, settlement confirmation data, deposit reconciliation data, payment reconciliation data, and journal data.

As shown in Figure 3, the sales agreement master 11 contains the property code, property name, contract commission rate, and delivery commission rate for each real estate property. The contract commission rate is a rate that corresponds to the amount that can be claimed as a company's commission out of the commission incurred when a purchase contract or lease agreement is signed for a room in an apartment building that is being sold, and in this example, it is 1% for each property. The delivery commission rate is a rate that corresponds to the amount that can be claimed as a company's commission out of the commission incurred when a purchase contract or lease agreement is signed for a room in an apartment building that has been contracted for purchase or leased, and in this example, it is 1% for each property.

The plot master 12 contains the property code, plot number, and exclusive area of each plot for each real estate property, as shown in Figure 4.

The business owner master 13 is a master that sets the share of each business owner (the proportion of expenses paid and the proportion of income received) for each real estate property that makes up the joint venture. As shown in Figure 5, this business owner master 13 sets the property code of each real estate property, the business owner for each real estate property, and each company's share (the proportion of expenses paid and the proportion of income received), etc.

In the example of Figure 5, "Kyobashi Mansion," with property code "0001," is a joint venture between "our company," "Company A," and "Company B," which are companies using the accounting processing device 1 of the embodiment, and "our company's" share is set to "20%, "Company A's" share is set to "20%, and "Company B's" share is set to "60%." In the example of Figure 5, "Ginza Mansion," with property code "0002," is a joint venture between "our company" and "Company D," which are companies using the accounting processing device 1 of the embodiment, and "our company's" share is set to "80%" and "Company D's" share is set to "20%."

The sales company master 14 is a master that sets the lead sales company among the sales companies for each real estate property that makes up the consortium, as well as the shares of each sales company (the proportion of expenses paid and the proportion of income received). In the example of Figure 6, the lead sales company among the sales companies is set to be the sales company (our own company) that owns the accounting processing device 1 of the embodiment.

In the example of Figure 6, "Kyobashi Mansion," with property code "0001," is a joint venture between "our company," "Company A," and "Company C," with "our company's" share set to "40%," "Company A's" share set to "40%, and "Company C's" share set to "20%." In the example of Figure 6, "Ginza Mansion," with property code "0002," is a joint venture between "our company" and "Company E," with "our company's" share set to "60%" and "Company E's" share set to "40%."

The contract master 15 is a master in which real estate properties for which contracts have been concluded are registered, and as shown in Figure 7, the property code, plot number, contract holder name, sales price (rent), contract date, and delivery date are set. The example in Figure 7 shows a lease agreement for Room 101 in Kyobashi Mansion, property code "0001," concluded with Tanaka Taro, with the contract date being "Nth month (N is a natural number between 1 and 12)" and the rent being "100,000 yen." The example in Figure 7 also shows a lease agreement for Room 101 in Ginza Mansion, property code "0002," concluded with Yamada Hanako, with the contract date being "Nth month (N is a natural number between 1 and 12)" and the rent being "100,000 yen."

(Functional configuration of accounting processing device)
Next, the control unit 3 executes the accounting processing program stored in the memory unit 2, and thereby functions as a billing amount calculation unit 21, a payment amount calculation unit 22, a billing payment difference calculation unit 23, a data generation unit 24, a reconciliation processing unit 25, an income/expense determination unit 26, a journal data generation unit 27, a master setting unit 28, and an income/expense calculation unit 29, as shown in FIG. 2.

The billing amount calculation unit 21 calculates the billing amount for each trading company (each company that is the business owner) of the first business entity based on the equity ratio in the joint venture (see Figures 5 and 6) set for each trading company (business owner and sales company: the company itself and Companies A to E).

The payment amount calculation unit 22 calculates the payment amount of the second business entity to each trading company (each sales company) based on the equity ratio in the joint venture (see Figures 5 and 6) set for each trading company (business owner and sales company: our company and Companies A to E).

The income/expense determination unit 26 compares the total amount invoiced to trading companies (each business owner's company) that make up the first business entity, excluding the company itself, with the total amount paid to trading companies (each sales company) that make up the second business entity, excluding the company itself. If the total amount invoiced is greater, the income/expense determination unit 26 determines the amount invoiced as the company's income. If the total amount paid is greater, the income/expense determination unit 26 determines the amount invoiced as the company's expense.

If the invoice payment difference calculation unit 23 determines that the invoice amount is the company's income, it calculates the company's income by subtracting the payment amount from the invoice amount. Also, if the invoice payment difference calculation unit 23 determines that the invoice amount is the company's expense, it calculates the company's expense by subtracting the invoice amount from the payment amount.

If the income/expense calculation unit 29 determines that the invoice amount is the company's income, it divides the invoice amount to one or more trading companies other than the company that make up the first business entity by the total amount of invoices. The income/expense calculation unit 29 then multiplies this divided amount by the company's income amount calculated by the invoice payment difference calculation unit 23, thereby calculating the income amount from one or more trading companies other than the company that make up the first business entity (companies owned by other business owners).

Furthermore, if the income/expense calculation unit 29 determines that the invoice amount is an expense for the company, it divides the payment amount to one or more trading companies other than the company that make up the second business entity by the total amount of payments.The income/expense calculation unit 29 then multiplies this divided amount by the company's expense amount calculated by the invoice payment difference calculation unit 23, thereby calculating the expense amount for one or more trading companies other than the company that make up the second business entity (other sales companies).

The journal data generation unit 27 generates journal data corresponding to the calculated amount of income from one or more trading companies (business owner's companies) other than the company itself, and journal data corresponding to the calculated amount of expenses to one or more trading companies (sales companies) other than the company itself that constitute the second business entity.

In addition, the journal data generation unit 27 manages the shares of other companies that arise when deposits and withdrawals are made as deposits for each counterparty, and generates journal data that offsets borrowing and lending when deposits and withdrawals are made.

In addition, if the trading company (business owner's company) of the first business entity to which the invoice is to be made and the trading company (sales company) of the second business entity to which the payment is to be made are the same trading company, the data generation unit 24 generates settlement confirmation data that offsets the invoice amount and the payment amount and settles the difference.

(Accounting processing operations)
Next, we will explain the accounting processing operation of the accounting processing device 1 of this embodiment. That is, the control unit 3 operates based on the accounting processing program stored in the memory unit 2, and functions as the billing amount calculation unit 21 to the income/expense calculation unit 29, and performs accounting processing for the lead sales company as follows.

(Settlement work (month N) → Request for invoice of contract fee, request for payment)
First, as shown in FIG. 7, let us assume that rental contracts were concluded in month N (where N is a natural number between 1 and 12) for Room 101 of a real estate property with a property code of "0001" and Room 101 of a real estate property with a property code of "0002." In this case, the billing amount calculation unit 21 calculates the billing amount to each business corresponding to the real estate property (plot) for which the rental contract was concluded, based on the following formula, at the time of monthly closing, etc., and enters the calculated amount in the "main amount" column for each business owner in the billing request data shown in FIG. 8, which is created by the operator on the billing input screen, etc. Note that the billing amount calculation unit 21 detects each business owner's share from the business owner master 13 shown in FIG. 5 and uses it for calculations.

Amount billed to each business owner = Sales price x Commission rate at contract x Equity

The example in Figure 8 shows a case where each leaseholder has paid 100,000 yen as a contract fee. As shown in Figure 5, the ownership interest in the real estate property with property code "0001" is 20% for our company, 20% for Company A, and 60% for Company B. Therefore, the 100,000 yen contract fee for the real estate property with property code "0001" is divided proportionally between our company, Company A, and Company B and billed as 20,000 yen, 20,000 yen, and 60,000 yen, respectively.

Similarly, as shown in Figure 5, the company's ownership interest in the real estate property with property code "0002" is 80%, while Company D's is 20%. Therefore, the contract fee of 100,000 yen for the real estate property with property code "0002" will be divided proportionally between the company and Company D, with 80,000 yen and 20,000 yen being charged.

The billing amount calculation unit 21 also calculates the amount of consumption tax and the amount including tax on the base price and enters these into each field of the billing request data.

The payment amount calculation unit 22 also calculates the payment amount to each sales company corresponding to the real estate property (plot) for which a rental contract has been concluded, based on the following formula, and enters this amount in the column for the main amount for each sales company in the payment request data shown in Figure 9, which is created by the operator using the billing input screen, etc. The payment amount calculation unit 22 detects each sales company's share from the sales company master 14 shown in Figure 6 and uses this for calculations.

Amount paid to each sales company = Sales price x Commission rate at contract x Equity

The example in Figure 9 shows an example in which each leaseholder has paid 100,000 yen as a contract fee. As shown in Figure 6, the ownership interest in the real estate property with property code "0001" is 40% for our company, 40% for Company A, and 20% for Company C. Therefore, the contract fee of 100,000 yen for the real estate property with property code "0001" is divided among our company, Company A, and Company C and paid in the amounts of 40,000 yen, 40,000 yen, and 20,000 yen, respectively.

Similarly, as shown in Figure 6, the ownership interest in the real estate property with property code "0002" is 60% for the company and 40% for Company D. Therefore, the contract fee of 100,000 yen for the real estate property with property code "0002" will be divided between the company and Company D and paid in proportions of 60,000 yen and 40,000 yen, respectively.

The payment amount calculation unit 22 also calculates the amount of consumption tax and the amount including tax on the base price and enters these into each field of the payment request data.

Next, the billing payment difference calculation unit 23 calculates the tax-inclusive net amount, which is the difference between the tax-inclusive amount and the tax-inclusive amount paid for each business and each seller indicated in the billing request data (Figure 8) and payment request data (Figure 9). The billing payment difference calculation unit 23 then enters the tax-inclusive net amount into the tax-inclusive net amount columns for each business owner's company and each seller's company in the settlement confirmation data shown in Figure 10, which is created by the operator based on the settlement confirmation input screen, etc. The example in Figure 10 shows an example in which Company A works as both a business owner and a seller. In this case, the tax-inclusive net amount of "22,000 yen", which is the difference between the tax-inclusive amount of 22,000 yen and the tax-inclusive amount of 44,000 yen, is entered as the tax-inclusive net amount.

The invoice payment difference calculation unit 23 also compares the invoiced amount including tax and the paid amount including tax for each business owner's company and each sales company, and if the invoiced amount including tax is larger, it enters the invoice payment category of "invoice" in the invoice payment category field of the settlement confirmation data shown in Figure 10. The invoice payment difference calculation unit 23 also compares the invoiced amount including tax and the paid amount including tax for each business owner's company and each sales company, and if the paid amount including tax is larger, it enters the invoice payment category of "payment" in the invoice payment category field of the settlement confirmation data shown in Figure 10.

Next, the journal data generation unit 27 generates journal data based on the settlement confirmation data, etc., but since this stage is the month in which the real estate property contract is signed, no journal entry occurs and journal data will be generated for the next month.

(Settlement work ((N+1) month) → Settlement of deposits and withdrawals with each business partner)
Next, based on this settlement confirmation data, the business owners, A Company, B Company, and D Company, are billed for each invoice amount, and as shown in the payment reconciliation data of Figure 12, the business owners, A Company, B Company, and D Company, respectively, deposit "22,000 yen,""66,000yen," and "22,000 yen." Furthermore, based on the settlement confirmation data, payments of "44,000 yen,""22,000yen," and "44,000 yen" are made to the sales companies, A Company, C Company, and E Company, as shown in the payment reconciliation data of Figure 13.

The reconciliation processing unit 25 performs the reconciliation process for the settlement confirmation data as shown in FIG. 11 based on the deposit reconciliation data shown in FIG. 12 and the payment reconciliation data shown in FIG. 13, enters "(N+1) month" in the reconciliation date field, and enters the reconciliation number corresponding to the deposit reconciliation data shown in FIG. 12 or the reconciliation number corresponding to the payment reconciliation data shown in FIG. 13 in the reconciliation number input field.

(Accounting work ((N+1) month) → journal data creation)
Next, the journal data generation unit 27 generates journal data for each company for the contract for "Room 101" with property code "0001" and journal data for each company for the contract for "Room 101" with property code "0002" for the "N+1" month, which is the month following "N".

(Journal entry data for the contract for "Room 101" of "0001")
First, we will explain how to create journal data for "Room 101" of "0001" at the time of contract. Figure 14(a) shows billing request data for each business, which is the data from which the journal data is created, and Figure 14(b) shows payment request data for each sales company.

The income/expense determination unit 26 references the billing request data shown in Figure 14(a) and the payment request data shown in Figure 14(b) and compares the total amount to be billed to business owners other than the company with the total amount to be paid to sales companies other than the company. In this example, the total amount to be billed to business owners other than the company is "Company A (22,000 yen) + Company B (66,000 yen) = 88,000 yen," and the total amount to be paid to sales companies other than the company is "Company A (44,000 yen) + Company C (22,000 yen) = 66,000 yen."

In this way, if the total amount billed to business owners other than the company is greater, this means that the amount deposited into the company is greater, so the income/expense discrimination unit 26 discriminates this as "income as a sales company."

Next, the invoice payment difference calculation unit 23 subtracts 66,000 yen, which is the total amount including tax paid by sales companies other than the company shown in Figure 14(b), from 88,000 yen, which is the total amount including tax in invoiced by business owners other than the company shown in Figure 14(a), to calculate 22,000 yen, which is the company's income including tax as a sales company.

Next, of this tax-inclusive income amount of "22,000 yen," the income/expense calculation unit 29 calculates the tax-inclusive income amount from business owner Company A and the tax-inclusive income amount from business owner Company B, based on the ratio of the invoice amount.

Tax-inclusive income from Employer A = Income (¥22,000) x (Amount invoiced to Employer A (¥22,000) / Total amount invoiced to other employers (¥88,000)) = ¥5,500

Including tax-included income from Employer B = Income (¥22,000) x (Amount invoiced to Employer B (¥60,060) / Total amount invoiced to other employers (¥88,000)) = ¥16,500

Next, the journal data generation unit 27 determines the accounting subject based on the chronological relationship between the payment date of the contract fee and the delivery date of the real estate property "Room 101" with property code "0001". In this case, as of the payment date of the contract fee (month (N+1)), the real estate property "Room 101" with property code "0001" is "undelivered", so the journal data generation unit 27 determines the accounting subject for the income as "advance payment".

The journal data generation unit 27 then generates journal data associated with the receipt of funds from business owner A shown in Figure 15(a), journal data associated with the receipt of funds from business owner B shown in Figure 15(b), journal data associated with the payment to sales company A shown in Figure 15(c), journal data associated with the payment to sales company C shown in Figure 15(d), and journal data remaining after offsetting the debits and credits of each of the journal data in Figures 15(a) to 15(d) (Figure 15(e)).

As shown in Figure 15(a), in the journal data relating to the receipt of money from Employer A, the journal data generation unit 27 records the income from Employer A as "Advance Payment," and records the payments to Sales Company A and Sales Company C as "Deposits."

Furthermore, as shown in FIG. 15(b), in the journal data relating to the receipt of payment from Employer B, the journal data generation unit 27 records the income from Employer B as "Advance Payment," and records the amounts paid to Sales Company A and Sales Company C as "Deposits," respectively.

Furthermore, as shown in Figure 15(c), the journal data generation unit 27 generates journal data for payments to sales company A, in which payments are made from the "deposit" shown in Figures 15(a) and 15(b).

Furthermore, as shown in Figure 15(d), the journal data generation unit 27 generates journal data for payments to sales company C, in which the payment is made from the "deposit" shown in Figures 15(a) and 15(b).

(Journal entry data for the contract for "Room 101" of "0002")
Next, we will explain how to create journal data at the time of contract for "Room 101" of "0002." Figure 16(a) shows billing request data for each business, which is the data from which the journal data is created, and Figure 16(b) shows payment request data for each sales company.

The income/expense determination unit 26 references the billing request data shown in Figure 16(a) and the payment request data shown in Figure 16(b) and compares the total amount to be billed to business owners other than the company with the total amount to be paid to sales companies other than the company. In this example, the total amount to be billed to business owners other than the company is "Company D (22,000 yen)," and the total amount to be paid to sales companies other than the company is "Company E (44,000 yen)."

In this way, if the total amount paid to sales companies other than your own company is greater, this means that the amount withdrawn from your company will be greater, so the income/expense discrimination unit 26 will discriminate this as an "expense as a business owner."

Next, the invoice payment difference calculation unit 23 subtracts 22,000 yen, which is the total amount including tax in invoiced by business owners other than the company shown in Figure 16(a), from 44,000 yen, which is the total amount including tax in invoiced by sales companies other than the company shown in Figure 16(b), thereby calculating the tax-inclusive income amount of "22,000 yen" as the company's expense amount as a business owner.

Next, in this example, since the only other sales company besides the company itself is "Company E," the entire tax-inclusive income amount of "22,000 yen" becomes an expense to sales company E. Therefore, the income/expense calculation unit 29 performs the following calculation to calculate the expense to sales company E based on the proportion of the payment amount.

Expenses to Sales Company E = Expenses (¥22,000) x (Amount paid to Sales Company E (¥44,000) / Total amount paid to sales companies other than our own (¥44,000)) = ¥22,000

Next, the journal data generation unit 27 determines the accounting item based on the relationship between the payment date and the delivery date. As of the payment date of this contract fee (month (N+1)), the real estate property "Room 101" with property code "0002" has not yet been delivered. Therefore, the journal data generation unit 27 determines the accounting item for the expense as "Prepaid Expenses."

Then, the journal data generation unit 27 generates journal data associated with the receipt of payment from business owner D shown in Figure 17(a), journal data associated with the payment to sales company E shown in Figure 17(b), and journal data (Figure 17(c)) remaining after offsetting the journal data in Figures 17(a) and 17(b).

As shown in Figure 17(a), the journal data generation unit 27 records the deposit from business owner D as a "deposit" to be paid to sales company E in the journal data associated with the deposit from business owner D.

In addition, as shown in Figure 17(b), the journal data generation unit 27 records the expenses to sales company E as "prepaid expenses" in the journal data associated with the payment to sales company E, and records the payment to sales company E from the "deposit" incurred in Figure 17(a).

(Daily work ((N+2) month) → Registration of delivery information)
Next, let us assume that the real estate property "Room 101" with property code "0001" and the real estate property "Room 101" with property code "0002", which were contracted in "Month N" as described above, are handed over to the contract holders "Taro Tanaka" and "Hanako Yamada", respectively, in "Month (N+2)". The operator then inputs the delivery date via the contract master setting screen. Once this input is made, the master setting unit 28 inputs the delivery date of "Month (N+2)" into the contract master 15, as shown in FIG. 18.

(Settlement work ((N+2) month) → Request for delivery fee invoice, request for payment)
When the real estate property is handed over in this manner, the operator generates, via the billing input screen, billing request data for billing each business owner's company for the delivery fees incurred upon this delivery, as shown in Fig. 19. Also, the operator generates, via the payment input screen, payment request data for paying each sales company for the delivery fees incurred upon this delivery, as shown in Fig. 20.

The billing amount calculation unit 21 calculates the billing amount for each business owner using the following formula and enters it into the input field for the main amount in the billing request data shown in Figure 19.

Amount charged to each business owner = Sales price x Delivery fee rate x Equity

In addition, the payment amount calculation unit 22 calculates the payment amount to each sales company using the following formula and enters it into the input field for the main amount in the payment request data shown in Figure 20.

Amount paid to each sales company = Sales price x Delivery commission rate x Equity

Next, the billing payment difference calculation unit 23 calculates the tax-inclusive net amount, which is the difference between the tax-inclusive amount and the tax-inclusive amount paid for each business and each seller indicated in the billing request data (Figure 19) and payment request data (Figure 20). The billing payment difference calculation unit 23 then enters the tax-inclusive net amount into the tax-inclusive net amount columns for each business owner's company and each seller's company in the settlement confirmation data shown in Figure 21, which is created by the operator based on the settlement confirmation input screen, etc. The example in Figure 21 shows an example in which Company A works as both a business owner and a seller. In this case, the tax-inclusive net amount of "22,000 yen", which is the difference between the tax-inclusive amount of 22,000 yen and the tax-inclusive amount of 44,000 yen, is entered as the tax-inclusive net amount.

The invoice payment difference calculation unit 23 also compares the invoiced amount including tax and the paid amount including tax for each business owner's company and each sales company, and if the invoiced amount including tax is larger, it enters the invoice payment category of "invoice" in the invoice payment category field of the settlement confirmation data shown in Figure 21. The invoice payment difference calculation unit 23 also compares the invoiced amount including tax and the paid amount including tax for each business owner's company and each sales company, and if the paid amount including tax is larger, it enters the invoice payment category of "payment" in the invoice payment category field of the settlement confirmation data shown in Figure 21.

(Creating accounting data for (N+2) month)
Next, the journal data creation operation of the journal data generation unit 27 for "(N+2) month" will be explained. In this "(N+2) month," the contract fee deposited or withdrawn in "(N+1) month" is transferred to income or expense profit and loss (P/L), and the delivery fee that has not yet been deposited or withdrawn is recorded as income or expense profit and loss. The offsetting account will be "accounts receivable" or "accounts payable."

(Entry for recording commission income upon delivery of "Room 101" of "0001")
In this case, the journal data generation unit 27 generates the journal data shown in Fig. 22 for recording the income of the contract fee associated with the delivery of "Room 101" of "0001." In this case, if "the payment date of the contract fee (N+1) < the delivery date (N+2)," the journal data generation unit 27 generates journal data in which the advance payment that occurred with the payment of the contract fee is transferred to income, as shown in Fig. 22.

Next, the income/expense determination unit 26 references the billing request data shown in Figure 23(a) and the payment request data shown in Figure 23(b) and compares the total amount to be billed to business owners other than the company with the total amount to be paid to sales companies other than the company. In this example, the total amount to be billed to business owners other than the company is "Company A (22,000 yen) + Company B (66,000 yen) = 88,000 yen," and the total amount to be paid to sales companies other than the company is "Company A (44,000 yen) + Company C (22,000 yen) = 66,000 yen."

In this way, if the total amount billed to business owners other than the company is greater, this means that the amount deposited into the company is greater, so the income/expense discrimination unit 26 discriminates this as "income as a sales company."

Next, the invoice payment difference calculation unit 23 subtracts 66,000 yen, which is the total amount including tax paid by sales companies other than the company shown in Figure 23(b), from 88,000 yen, which is the total amount including tax in invoiced by business owners other than the company shown in Figure 23(a), thereby calculating 22,000 yen, which is the company's income including tax as a sales company.

Next, of this tax-inclusive income amount of "22,000 yen," the income/expense calculation unit 29 calculates the tax-inclusive income amount from business owner Company A and the tax-inclusive income amount from business owner Company B, based on the ratio of the invoice amount.

Tax-inclusive income from Employer A = Income (¥22,000) x (Amount invoiced to Employer A (¥22,000) / Total amount invoiced to other employers (¥88,000)) = ¥5,500

Including tax-included income from Employer B = Income (¥22,000) x (Amount invoiced to Employer B (¥60,060) / Total amount invoiced to other employers (¥88,000)) = ¥16,500

Next, the journal data generation unit 27 determines the accounting subject based on the relationship between the payment date of the contract fee and the delivery date of the real estate property "Room 101" with property code "0001". In this case, as of the delivery date (month (N+2)), the delivery fee for "Room 101" with property code "0001" is "unpaid", so the journal data generation unit 27 generates "accounts receivable" in conjunction with the recording of income, as shown in Figures 24(a) and 24(b).

Then, based on the calculation results of the income/expense calculation unit 29, the journal data generation unit 27 generates journal data that records the income portion of the transfer fee associated with the transfer of the real estate property "Room 101" with property code "0001", as shown in Figures 24(a) and 24(b).

(Entry for recording contract fee income upon delivery of "Room 101" of "0002")
Next, the journal data generation unit 27 generates the journal data shown in Fig. 25 for recording the income of the contract fee associated with the delivery of "Room 101" of the real estate property with the property code "0002". At this time, if "payment date of contract fee (N+1) < delivery date (N+2)", the journal data generation unit 27 generates journal data in which the "prepaid expenses" incurred in connection with the payment of the contract fee are transferred to "expenses" as shown in Fig. 25.

Next, the income/expense determination unit 26 references the billing request data shown in Figure 26(a) and the payment request data shown in Figure 26(b) and compares the total amount to be billed to business owners other than the company with the total amount to be paid to sales companies other than the company. In this example, the total amount to be billed to business owners other than the company is "Company D (22,000 yen) = 22,000 yen," and the total amount to be paid to sales companies other than the company is "Company E (44,000 yen) = 44,000 yen."

In this way, if the total amount paid to sales companies other than the company's own company is greater, this means that the amount withdrawn from the company is greater, and the income/expense discrimination unit 26 therefore discriminates this as an "expense as a business owner."

Next, in this example, since the only other sales company besides the company itself is "Company E," the entire tax-inclusive income amount of "22,000 yen" becomes an expense to sales company E. Therefore, the income/expense calculation unit 29 performs the following calculation to calculate the expense to sales company E based on the proportion of the payment amount.

Expenses to Sales Company E = Expenses (¥22,000) x (Amount paid to Sales Company E (¥44,000) / Total amount paid to sales companies other than our own (¥44,000)) = ¥22,000

Next, the journal data generation unit 27 determines the accounting subject based on the relationship between the payment date and the delivery date. As the delivery fee is unpaid as of the delivery date ((N+2) month), the journal data generation unit 27 generates an account receivable in conjunction with the recording of the expense.

Then, the journal data generation unit 27 generates journal data for recording the delivery fee associated with the delivery of Room 101 of the real estate property with property code "0002" as shown in Figure 27.

(Settlement work ((N+3) month) → Settlement of deposits and withdrawals with each business partner)
Next, the deposits and withdrawals between each business owner's company and each sales company, which is a trading partner, are settled. Specifically, when each invoice amount is invoiced to each business owner, Company A, Company B, and Company D, "22,000 yen,""66,000yen," and "22,000 yen" are deposited from each business owner, Company A, Company B, and Company D, respectively, as shown in the deposit settlement data of Figure 29. In addition, payments of "44,000 yen,""22,000yen," and "44,000 yen" are made to each sales company, Company A, Company C, and Company E, respectively, as shown in the payment settlement data of Figure 30.

The reconciliation processing unit 25 performs the reconciliation process for the settlement confirmation data as shown in Figure 28 based on the deposit reconciliation data shown in Figure 29 and the payment reconciliation data shown in Figure 30, enters "(N+3) month" in the reconciliation date field, and enters the reconciliation number corresponding to the deposit reconciliation data shown in Figure 29 or the reconciliation number corresponding to the payment reconciliation data shown in Figure 30 in the reconciliation number input field.

(Accounting work ((N+3) month) → journal data creation)
Next, the journal data generation unit 27 generates the receivables and reconciliation journal entries for the receivables recorded in the "(N+2) month".

(Journal entry data for the contract for "Room 101" of "0001")
For "Room 101" of a real estate property with a property code of "0001", if the delivery date ((N+2) month) is less than the delivery fee payment date (N+3) month, the journal data generation unit 27 will generate a write-off journal entry for the receivable recorded on the delivery date, as shown in Figures 31(a) to 31(e).

Figure 31(a) shows the journal entry data associated with the receipt of funds from business owner A, Figure 31(b) shows the journal entry data associated with the receipt of funds from business owner B, Figure 31(c) shows the journal entry data associated with the payment to sales company A, Figure 31(d) shows the journal entry data associated with the payment to sales company C, and Figure 31(e) shows the journal entry data remaining after offsetting the debits and credits of the journal entry data in Figures 31(a) to 31(d).

As shown in Figure 31(a), the journal data generation unit 27 journalizes the receipt of payment from Employer A by recording the income from Employer A as "accounts receivable" and recording "deposits" to be paid to Sales Company A and Sales Company C, respectively.

Furthermore, as shown in FIG. 31(b), the journal data generation unit 27 journalizes the receipt of payment from business owner B by recording the income from business owner B as "accounts receivable," and recording the amounts paid to sales company A and sales company C as "deposits."

In addition, as shown in Figure 31(c), the journal data generation unit 27 generates journal data for making a payment from the "deposit" shown in Figures 31(a) and 31(b) as journal data for a payment to sales company A.

In addition, as shown in Figure 31(d), the journal data generation unit 27 generates journal data for making a payment from the "deposit" shown in Figures 31(a) and 31(b) as journal data for a payment to sales company C.

(Journal entry data for the contract for "Room 101" of "0002")
Next, for "Room 101" of a real estate property with a property code of "0002", if the delivery date ((N+2) month) is less than the delivery fee payment date (N+3) month, the journal data generation unit 27 will generate a write-off journal entry for the receivable recorded on the delivery date, as shown in Figures 32(a) to 32(c).

Figure 32(a) shows the journal entry data associated with the receipt of payment from business owner D, Figure 32(b) shows the journal entry data associated with the payment to sales company E, and Figure 32(c) shows the journal entry data remaining after offsetting the debits and credits of the journal entry data in Figures 32(a) and 32(b).

As shown in FIG. 32(a), the journal data generation unit 27 records a "deposit" to be paid to sales company E in the journal data associated with the receipt of payment from business owner D. Furthermore, as shown in FIG. 32(b), the journal data generation unit 27 records the expenses to sales company E as "accounts payable" in the journal data associated with the payment to sales company E. Furthermore, as shown in FIG. 32(b), the journal data generation unit 27 generates journal data associated with the payment to sales company E, in which the payment is made from the "deposit" generated in the journal entry of FIG. 32(a).

(Effects of the embodiment)
As is clear from the above explanation, the accounting processing device 1 of the embodiment automatically calculates and records the income or expenses for each counterparty in accordance with the deposits and withdrawals of sales commissions, depending on the equity ratio of each business owner and each sales company in the joint venture.

In addition, the equity interest of other companies that arises when deposits and withdrawals are managed as deposits for each counterparty and are automatically offset when deposits and withdrawals are made.

Furthermore, if the business owner to whom the invoice is sent and the sales company to whom the payment is sent are the same business partner, the invoice amount and the payment amount will be offset and the difference will be settled.

This makes it easier to manage deposits and withdrawals even when the number of companies participating in a joint venture increases.

[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 contributing to the achievement of SDGs Goals 8 and 9.

Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to SDGs Goals 12, 13, and 15.

Furthermore, this embodiment can contribute to strengthening control and governance, thereby contributing to Goal 16 of the SDGs.

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

For example, of 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 known methods.

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 1, the components shown are functional concepts and do not necessarily have to be physically configured as shown.

For example, all or any part of the processing functions of the accounting processing device 1, particularly the control unit 3 and the various processing functions performed by the control unit 3, may be implemented by a CPU (Central Processing Unit) and a program interpreted and executed by the CPU, or may be implemented as hardware using wired logic. The program is recorded on a non-transitory computer-readable recording medium containing 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 1 as needed. In other words, a computer program is recorded in a storage unit such as a ROM or HDD to work in conjunction with the OS to issue commands to the CPU and perform various processes. This computer program is executed by being loaded into RAM, and works in conjunction with the CPU to form the control unit 3.

In addition, the accounting processing program for this accounting processing device 1 may be stored on another server device connected to the accounting processing device 1 via any network, and all or part of it may be downloaded as needed.

The accounting processing program for executing the processes described in this embodiment may be stored on a non-transitory computer-readable recording medium or configured as a program product. Here, "recording medium" includes any portable physical medium, such as a memory card, USB (Universal Serial Bus) memory, SD (Secure Digital) card, flexible disk, magneto-optical disk, ROM, EPROM (Erasable Programmable Read-Only Memory), EEPROM (Electrically Erasable and Programmable Read-Only Memory), CD-ROM (Compact Disk Read-Only Memory), MO (Magneto-Optical Disk), DVD (Digital Versatile Disk), and 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. A "program" is not necessarily limited to a single structure, but also includes a distributed structure consisting of multiple modules or libraries, or a structure that achieves its function by working in conjunction with a separate program, such as an OS. The specific structure and reading procedure for reading a recording medium in the accounting processing device 1 shown in the embodiment, as well as the installation procedure after reading, can use well-known structures and procedures.

The memory unit 2 is a storage means such as a memory device such as RAM or ROM, a fixed disk device such as a hard disk, a flexible disk, or an optical disk, and stores various programs, tables, databases, and web page files used for various processes and website provision.

The accounting processing device 1 may also be configured as an information processing device such as a known personal computer device or workstation, or may be configured as an information processing device to which any peripheral device is connected. The information processing device may also be implemented by implementing software (including programs, data, etc.) that realizes 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 embodiments may be implemented selectively.

This invention is suitable for application to accounting procedures for companies that form joint ventures, such as in the real estate industry.

REFERENCE SIGNS LIST 1 Accounting processing device 2 Memory unit 3 Control unit 4 Communication interface unit 5 Input/output interface unit 6 Input device 7 Output device 11 Sales agreement master 12 Section master 13 Business owner master 14 Sales company master 15 Contract master 21 Invoice amount calculation unit 22 Payment amount calculation unit 23 Invoice payment difference calculation unit 24 Data generation unit 25 Reconciliation processing unit 26 Income/expense discrimination unit 27 Journal data generation unit 28 Master setting unit 29 Income/expense calculation unit

Claims (5)

An accounting processing device that performs accounting processing for a company that is a trading company included in a second business entity in a consortium consisting of at least a first business entity and a second business entity, each of which has a plurality of trading companies,
a billing amount calculation unit that calculates a billing amount for each of the trading companies of the first business entity in accordance with the equity ratio in the joint venture set for each of the trading companies;
a payment amount calculation unit that calculates a payment amount to be paid by the second business entity to each of the trading companies in accordance with the equity ratio in the joint venture set for each of the trading companies;
an income/expense discrimination unit that compares the total amount of the invoices to be invoiced to the trading companies constituting the first business entity, excluding the company itself, with the total amount of the payments to be made to the trading companies constituting the second business entity, excluding the company itself, and determines the invoice amount as the company's income if the total amount of the invoices is greater, and determines the invoice amount as the company's expense if the total amount of the payments is greater;
a billing payment difference calculation unit that, if it is determined that the billing amount is the company's income, calculates the amount obtained by subtracting the payment amount from the billing amount as the company's income, and, if it is determined that the billing amount is the company's expense, calculates the amount obtained by subtracting the billing amount from the payment amount as the company's expense;
an income/expense calculation unit that, if it is determined that the invoice amount is its own income, calculates the amount of income from the one or more trading companies other than its own company that constitute the first business entity by dividing the invoice amount to one or more trading companies other than its own company that constitute the first business entity by the total amount of the invoice amount and multiplying this amount by the amount of income of its own company calculated by the invoice payment difference calculation unit; and, if it is determined that the invoice amount is its own expense, calculates the amount of expense to the one or more trading companies other than its own company that constitute the second business entity by multiplying the amount of payment to the one or more trading companies other than its own company that constitute the second business entity by the total amount of payment;
a journal data generation unit that generates journal data corresponding to the calculated income amount from one or more trading companies other than the company itself, and journal data corresponding to the calculated expense amount to one or more trading companies other than the company itself that constitute the second business entity;
An accounting processing device comprising: the journal data generation unit manages the shares of other companies that arise at the time of deposits and withdrawals as deposits for each counterparty, and generates journal data that offsets borrowing and lending in accordance with the deposits and withdrawals;
The accounting processing device according to claim 1 . Further provided is a data generation unit that generates settlement confirmation data in which the invoice amount and the payment amount are offset and the difference is settled when the invoiced trading company of the first business entity and the payment destination trading company of the second business entity are the same trading company;
The accounting processing device according to claim 1 or 2, characterized in that: 1. An accounting processing method for an accounting processing device that processes the accounting of a joint venture consisting of at least a first business entity and a second business entity, each of which has a plurality of trading companies, the accounting processing device being one of the trading companies included in the second business entity, comprising:
a billing amount calculation step in which a billing amount calculation unit calculates a billing amount to be claimed by the first business entity to each of the trading companies in accordance with the equity ratio in the joint venture set for each of the trading companies;
a payment amount calculation step in which a payment amount calculation unit calculates a payment amount to be paid by the second business entity to each of the trading companies in accordance with the equity ratio in the joint venture set for each of the trading companies;
an income/expense determination step in which the income/expense determination unit compares the total amount of the invoices to be invoiced to the trading companies constituting the first business entity, excluding the company itself, with the total amount of the payments to be made to the trading companies constituting the second business entity, excluding the company itself, and if the total amount of the invoices is greater, determines the invoice amount as the company's income, and if the total amount of the payments is greater, determines the invoice amount as the company's expense;
a billing payment difference calculation step in which, if the billing amount is determined to be the company's income, the billing payment difference calculation unit calculates the amount obtained by subtracting the payment amount from the billing amount as the company's income, and, if the billing amount is determined to be the company's expense, the unit calculates the amount obtained by subtracting the billing amount from the payment amount as the company's expense;
an income/expense calculation step in which, if the invoice amount is determined to be the company's income, the income/expense calculation unit calculates the amount of income from the one or more trading companies other than the company that make up the first business entity by dividing the invoice amount to one or more trading companies other than the company that make up the first business entity by the total amount of the invoice amounts and multiplying this amount by the company's income amount calculated in the invoice payment difference calculation step; and, if the invoice amount is determined to be the company's expense, calculates the amount of expense to the one or more trading companies other than the company that make up the second business entity by dividing the payment amount to one or more trading companies other than the company that make up the second business entity by the total amount of the payment amounts;
a journal data generation step in which a journal data generation unit generates journal data corresponding to the calculated amount of income from one or more trading companies other than the company itself, and journal data corresponding to the calculated amount of expenses to one or more trading companies other than the company itself that constitute the second business entity;
An accounting method comprising: An accounting processing program for a computer that performs accounting processing for a company that is a trading company included in a second business entity in a consortium consisting of at least a first business entity and a second business entity, each of which has a plurality of trading companies, comprising:
The computer
a billing amount calculation unit that calculates a billing amount for each of the trading companies of the first business entity in accordance with the equity ratio in the joint venture set for each of the trading companies;
a payment amount calculation unit that calculates a payment amount to be paid by the second business entity to each of the trading companies in accordance with the equity ratio in the joint venture set for each of the trading companies;
an income/expense discrimination unit that compares the total amount of the invoices to be invoiced to the trading companies constituting the first business entity, excluding the company itself, with the total amount of the payments to be made to the trading companies constituting the second business entity, excluding the company itself, and determines the invoice amount as the company's income if the total amount of the invoices is greater, and determines the invoice amount as the company's expense if the total amount of the payments is greater;
a billing payment difference calculation unit that, if it is determined that the billing amount is the company's income, calculates the amount obtained by subtracting the payment amount from the billing amount as the company's income, and, if it is determined that the billing amount is the company's expense, calculates the amount obtained by subtracting the billing amount from the payment amount as the company's expense;
an income/expense calculation unit that, if it is determined that the invoice amount is its own income, calculates the amount of income from the one or more trading companies other than its own company that constitute the first business entity by dividing the invoice amount to one or more trading companies other than its own company that constitute the first business entity by the total amount of the invoice amount and multiplying this amount by the amount of income of its own company calculated by the invoice payment difference calculation unit; and, if it is determined that the invoice amount is its own expense, calculates the amount of expense to the one or more trading companies other than its own company that constitute the second business entity by multiplying the amount of payment to the one or more trading companies other than its own company that constitute the second business entity by the total amount of payment;
functioning as a journal data generation unit that generates journal data corresponding to the calculated amount of income from one or more trading companies other than the company itself, and journal data corresponding to the calculated amount of expenses to one or more trading companies other than the company itself that constitute the second business entity;
An accounting processing program that features: