JP7410808B2 - Journal switching device, journal switching method, and journal switching program - Google Patents

Description

The present invention relates to a journal switching device, a journal switching method, and a journal switching program.

Patent Document 1 discloses that in the management of accrued and unpaid balances, including advance payment processing, which is unique to the port industry, customs clearance industry, etc., a billing item master is prepared in advance, which stores the items used at the time of journal entry for each billing item code. A configuration is disclosed in which, when a journal entry is recorded, the account item set in the billing item master is used to create a journal entry for advance payment.

Japanese Patent Application Publication No. 2016-170774

However, the invention described in Patent Document 1 has a problem in that it is not possible to automatically distinguish between products covered by the Installment Sales Law and products not covered by the Installment Sales Law, and to create a journal entry for each product.

The present invention has been made in view of the above-mentioned problems, and with regard to accounting entries for installment payment contracts, it is determined from data at the time of the contract whether the installment sales law is applicable or not, and depending on each case, It is an object of the present invention to provide a journal switching device, a journal switching method, and a journal switching program that can automatically switch and create journal entries.

In order to solve the above-mentioned problems and achieve the purpose, a journal entry switching device according to the present invention is a journal entry switching device including a storage section and a control section, and the storage section is a journal entry switching device that is subject to the installment sales law or Installment sales method classification indicating non-applicability, transaction data classification indicating transaction content, and journal pattern storage means for storing a journal pattern master set by linking account items; , transaction log acquisition means for acquiring transaction log data in which the installment sales method classification and split fee amount are set; and journal creation means for creating split journal data for the transaction log data based on the journal pattern master; It is characterized by having the following.

Further, in the journal entry switching device according to the present invention, the storage unit stores a judgment period indicating a period serving as a judgment standard for the installment sales method, and a starting date classification indicating a judgment starting date that is a starting date of the judgment period. The control unit further includes an installment sales law regulation subject determination storage means for storing a set installment sales law regulation subject determination master, and the control unit stores the payment start date of the installment contract, the final payment date of the installment contract, and the a contract acquisition means for acquiring contract data in which a split fee amount is set; an installment sales law classification identifying means for identifying the installment sales law classification of the contract data based on the installment sales law regulation subject determination master; The transaction log acquisition means further comprises an installment acquisition means for acquiring installment data in which the installment fee amount and the transaction data classification are set for the contract data, and the transaction log acquisition means acquires the installment sales law classification of the contract data, and , the transaction log data is obtained based on the installment data.

Further, in the journal entry switching device according to the present invention, the installment sales law classification specifying means may be configured such that the period from the payment start date to the final payment date of the installment contract is set in the installment sales law regulation subject determination master. The present invention is characterized in that it is determined whether or not a determination period has been exceeded, and the installment sales method classification of the contract data is specified based on the determination result.

Further, in the journal entry switching device according to the present invention, the payment start date is the advance date of the installment contract or the contract date.

Further, in the journal entry switching device according to the present invention, the installment sales law regulation target determination master includes the starting date classification, the period determination classification indicating a method of determining a period that is a criterion for determining the installment sales law, and the installment sales law. A judgment number of months and/or a judgment number of days indicating a period that is a judgment standard of the law is set, and the installment sales law classification specifying means determines the payment start date of the installment contract if the period judgment classification is a number of months judgment. Determine whether the number of months from to the final payment date exceeds the determination number of months set in the installment sales law regulation target determination master, and based on the determination result, determine whether the installment sales of the contract data It is characterized by specifying the sales law classification.

Further, in the journal entry switching device according to the present invention, the installment sales law regulation target determination master includes the starting date classification, the period determination classification indicating a method of determining a period that is a criterion for determining the installment sales law, and the installment sales law. A judgment number of months and/or a judgment number of days indicating a period that is a judgment standard of the law is set, and when the period judgment classification is a judgment of days, the installment sales law classification specifying means determines the period from the payment start date of the installment contract. Determine whether the number of days until the final payment date exceeds the determination number of days set in the Installment Sales Law Regulation Subject Determination Master, and based on the determination result, determine the Installment Sales Law classification of the contract data. It is characterized by specifying.

Further, in the journal entry switching device according to the present invention, the control unit includes an application acquisition unit that acquires application data in which the contract date, the advance date, the number of payments, and the installment fee amount of the installment contract are set. , the contract acquisition means identifies the final payment date of the installment contract based on the application data, and specifies the contract date, the advance date, the final payment date of the installment contract, and , acquiring the contract data in which the split fee amount is set.

Further, in the journal entry switching device according to the present invention, the application data further has an advance amount set therein, and the contract acquisition means further sets an installment payment date and an installment payment amount based on the application data. The present invention is characterized in that the payment schedule data obtained is obtained.

Further, in the journal entry switching device according to the present invention, an analysis code is further set in the transaction log data, and the journal creation means further creates aggregate journal data by aggregating the divided journal entry data for each analysis code. It is characterized by

Further, in the journal entry switching device according to the present invention, the transaction data classification may include advance payment, deposit, cancellation, bad debt, settlement, principal waiver, advance correction, deposit correction, cancellation correction, bad debt correction, settlement correction, and/or It is characterized by a correction that waives the principal.

Further, the journal switching method according to the present invention is a journal switching method that is executed by a journal switching device including a storage section and a control section, wherein the storage section indicates whether or not it is covered by the Installment Sales Act. Installment sales method classification, transaction data classification indicating transaction details, and journal pattern storage means for storing a journal pattern master set by linking account items, the transaction data classification, the A transaction log acquisition step of acquiring transaction log data in which an installment sales method classification and a division fee amount are set; and a journal creation step of creating division journal data for the transaction log data based on the journal pattern master. It is characterized by

Further, the journal switching program according to the present invention is a journal switching program to be executed by a journal switching device including a storage section and a control section, wherein the storage section indicates whether or not it is covered by the Installment Sales Act. Installment sales method classification, transaction data classification indicating transaction details, and journal pattern storage means for storing a journal pattern master set by linking account items; A transaction log acquisition step of acquiring transaction log data in which a legal classification and a split fee amount are set; and a journal creation step of creating split journal data for the transaction log data based on the journal pattern master. It is characterized by

According to the present invention, there is no need for an operator to determine whether a product is subject to the Installment Sales Act or not, and it is possible to prevent administrative errors and improve business efficiency. Further, according to the present invention, products that are the same in the business, but are different products in the system, are now the same product, thereby eliminating the trouble and complexity of calculating figures such as revenue and arrears. . Further, according to the present invention, it is possible to efficiently handle both long-term installment contracts that are subject to the Installment Sales Act and short-term installment contracts that are not subject to the Installment Sales Act. Further, according to the present invention, it is possible to improve the efficiency and accuracy of business operations.

FIG. 1 is a block diagram showing an example of the configuration of a journal entry switching device in this embodiment. FIG. 2 is a diagram illustrating an example of the installment sales law regulation target determination master in this embodiment. FIG. 3 is a flowchart illustrating an example of the processing of the journal entry switching device in this embodiment. FIG. 4 is a diagram illustrating an example of journal entry switching processing in this embodiment. FIG. 5 is a diagram illustrating an example of journal entry switching processing in this embodiment. FIG. 6 is a diagram showing an example of application data in this embodiment. FIG. 7 is a diagram showing an example of contract data in this embodiment. FIG. 8 is a diagram showing an example of payment schedule data in this embodiment.

Embodiments of the present invention will be described in detail based on the drawings. Note that the present invention is not limited to this embodiment.

[1. overview]
First, an overview of the present invention will be explained.

In an installment contract, if the contract is subject to the Installment Sales Act (credit purchase mediation), the installment fee can be recorded as non-taxable sales, but if it is not subject to the Installment Sales Act, the installment fee must be recorded as taxable sales. .

Here, conventionally, when creating a journal entry for each product, the operator himself/herself determined which products were covered by the Installment Sales Law and which were not covered by the Installment Sales Law, and then selected the products accordingly.

Therefore, in this embodiment, when contract data is registered at the time of application processing regarding the accounting entries for installment payment contracts, data such as the contract date, advance date, and/or final payment date are automatically determined to be subject to the Installment Sales Act or By determining ineligibility, we provide a mechanism to automatically switch and create journal data that is subject to the Installment Sales Act or not subject to the Installment Sales Act.

[2. composition]
An example of the configuration of the journal entry switching device 100 according to this embodiment will be described with reference to FIGS. 1 and 2. FIG. 1 is a block diagram showing an example of the configuration of the journal entry switching device 100 in this embodiment.

As shown in FIG. 1, journal switching device 100 is a commercially available desktop personal computer. Note that the journal switching device 100 is not limited to stationary information processing devices such as desktop personal computers, but is also applicable to portable types such as commercially available notebook personal computers, PDAs (Personal Digital Assistants), smartphones, and tablet personal computers. It may also be an information processing device.

The journal switching device 100 includes a control section 102, a communication interface section 104, a storage section 106, and an input/output interface section 108. Each section included in the journal entry switching device 100 is communicably connected via an arbitrary communication path.

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

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 stores a computer program for giving instructions to a CPU (Central Processing Unit) to perform various processes in cooperation with an OS (Operating System). As the storage unit 106, 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, an optical disk, etc. can be used. The storage unit 106 includes an installment sales law regulation target determination master 106a, a journal pattern master 106b, and a transaction database 106c.

The Installment Sales Law regulation subject determination master 106a is a master in which a determination period indicating a period that is a criterion for determining the Installment Sales Law and a starting date classification indicating a determination starting date that is the starting date of the judgment period are set. Here, the Installment Sales Law regulation subject determination master 106a includes a starting date classification, a period determination classification indicating a method of determining a period that is a determination standard for the Installment Sales Law, and a determination month that represents a period that is a determination standard for the Installment Sales Law. The number and/or the number of days for determination may be set. Further, the starting date classification may be the advance date, the contract date, or the like. Further, the period determination classification may be a determination of the number of months, a determination of the number of days, or the like. Further, the number of months to be determined may be valid when the period determination category is the number of months determination. Further, the number of days to be determined may be valid when the period determination category is the number of days determination.

Here, with reference to FIG. 2, an example of the installment sales law regulation subject determination master 106a in this embodiment will be described. FIG. 2 is a diagram showing an example of the installment sales law regulation subject determination master 106a in this embodiment.

As shown in FIG. 2, in the installment sales law regulation target determination master 106a in this embodiment, the starting date classification, period determination classification, and number of determination months (2 months), or the starting date classification, period determination classification, and number of determination days. (60 days) may be set.

Returning to FIG. 1, the journal pattern master 106b is a journal pattern master in which journal patterns are set. Here, the journal entry pattern master 106b may be set with linked installment sales method classifications indicating whether the installment sales method is applicable or not, transaction data classifications indicating transaction details, and account items. Here, the transaction data classification may be advance payment, deposit, cancellation, bad debt, settlement, principal waiver, advance correction, deposit correction, cancellation correction, bad debt correction, settlement correction, and/or principal waiver correction, etc. good.

Transaction database 106c stores transaction data. Here, the transaction database 106c stores transaction log data, contract data, installment payment data, application data, payment schedule data, receivables data, debt data, order data, billing data, order data, sales data, and/or journal data, etc. May contain. Here, the journal data may include divided journal data and/or aggregated journal data obtained by totaling the divided journal data for each analysis code. In addition, the transaction log data includes debt identifiers (e.g., debt No., etc.), data categories, transaction dates, total split fees, discount sales law subject identifiers (for example, discount sales law subject flag (FLG), etc.), and/or A product identifier (for example, a product code, etc.) may be set. Further, the journal data may include an accounting date identifier (eg, accounting date, etc.), a debit account item, a debit amount, a credit account item, a credit amount, and/or an analysis code. In addition, the contract data includes a debt identifier, a contract date identifier (e.g., contract date, etc.), an advance date identifier (for example, an advance date, etc.), a product identifier, the number of payments, an advance amount, a split fee amount, and an identifier for the month and year of the first payment. , a first payment date identifier (for example, first payment date, etc.), a last payment year/month identifier, and/or a last payment date identifier (for example, last payment date, etc.) may be set. Further, the application data may include a contract date identifier (for example, contract date, etc.), a payment date identifier (for example, payment date, etc.), a product identifier, the number of payments, a payment principal amount, and/or a split fee amount, etc. . Further, the payment schedule data may include a debt identifier, the number of payments, a payment date identifier, a payment date identifier (for example, a payment date, etc.), a payment amount, a principal amount, and/or a split fee amount.

An input device 112 and an output device 114 are connected to the input/output interface unit 108 . As the output device 114, in addition to a monitor (including a touch panel), a speaker or a printer can be used. As the input device 112, in addition to a keyboard, a mouse, and a microphone, a monitor that cooperates with the mouse to realize a pointing device function can be used. Note that, below, the output device 114 may be described as the monitor 114 or the printer 114, and the input device 112 may be described as the keyboard 112 or the mouse 112.

The control unit 102 is a CPU or the like that controls the journal switching device 100 in an integrated manner. The control unit 102 has an internal memory for storing control programs such as an OS, programs specifying various processing procedures, required data, etc., and performs various information processing based on these stored programs. Execute. Functionally, the control unit 102 includes an application acquisition unit 102a, a contract acquisition unit 102b, an installment sales method classification identification unit 102c, an installment acquisition unit 102d, a transaction log acquisition unit 102e, and a journal creation unit 102f.

The application acquisition unit 102a acquires application data for an installment contract. Here, the application acquisition unit 102a may acquire application data in which the contract date, advance date, number of payments, and installment fee amount of the installment contract are set. Further, the application acquisition unit 102a may register application data in the transaction database 106c.

The contract acquisition unit 102b acquires contract data of an installment contract. Here, the contract acquisition unit 102b may acquire contract data in which the payment start date of the installment contract, the final payment date of the installment contract, and the installment fee amount are set. The contract acquisition unit 102b also specifies the final payment date of the installment contract based on the application data, and provides contract data in which the contract date, advance date, final payment date, and installment fee amount of the installment contract are set. may be obtained. Further, the contract acquisition unit 102b may acquire payment schedule data in which the installment payment date and the installment payment amount are set based on the application data. Further, the payment start date may be the advance date of the installment contract or the contract date. Further, the contract acquisition unit 102b may register the contract data in the transaction database 106c.

The installment sales method classification identifying unit 102c identifies the installment sales method classification of the contract data. Here, the installment sales law classification specifying unit 102c may identify the installment sales law classification of the contract data based on the installment sales law regulation subject determination master 106a. In addition, the installment sales law classification identification unit 102c determines whether the period from the payment start date to the final payment date of the installment contract exceeds the determination period set in the installment sales law regulation subject determination master 106a, and makes a determination. Based on the results, the installment sales method classification of the contract data may be identified. In addition, if the period determination category set in the Installment Sales Law regulation subject determination master 106a is month determination, the installment sales law classification identification unit 102c determines that the number of months from the payment start date to the final payment date of the installment contract is It is also possible to determine whether the number of months has exceeded the number of months set in the installment sales law regulation subject determination master 106a, and to specify the installment sales law classification of the contract data based on the determination result. In addition, if the period determination category set in the installment sales law regulation subject determination master 106a is day determination, the installment sales law classification specifying unit 102c determines whether the number of days from the payment start date to the final payment date of the installment contract is an installment sale It may be determined whether or not the number of days for determination set in the legal regulation target determination master 106a has been exceeded, and the installment sales law classification of the contract data may be specified based on the determination result.

The installment payment acquisition unit 102d acquires installment payment data for the contract data. Here, the installment acquisition unit 102d may acquire installment payment data in which the installment fee amount and transaction data classification for the contract data are set. Further, the installment payment acquisition unit 102d may register the installment payment data in the transaction database 106c.

The transaction log acquisition unit 102e acquires transaction log data. Here, the transaction log acquisition unit 102e may acquire transaction log data in which transaction data categories, installment sales method classifications, and split fee amounts are set. Further, the transaction log acquisition unit 102e may acquire transaction log data based on the installment sales method classification of the contract data and the installment payment data. Further, the transaction log acquisition unit 102e may register transaction log data in the transaction database 106c.

The journal creation unit 102f creates journal data. Here, the journal creation unit 102f may create divided journal data for the transaction log data based on the journal pattern master 106b. Further, the journal creation unit 102f may create aggregated journal data by totaling the divided journal data for each analysis code. Further, the journal creation unit 102f may register journal data in the transaction database 106c.

[3. Concrete example]
A specific example of this embodiment will be described with reference to FIGS. 3 to 8.

[Journal switching process]
Here, with reference to FIG. 3, an example of the journal entry switching process in this embodiment will be described. FIG. 3 is a flowchart showing an example of the processing of the journal entry switching device 100 in this embodiment.

As shown in FIG. 3, the application acquisition unit 102a acquires application data in which the contract date, advance date, number of payments, and installment fee amount of the installment contract are input by the user through the input device 112. Then, the application data is registered in the transaction database 106c (step SA-1).

Then, the contract acquisition unit 102b identifies the final payment date of the installment contract based on the application data stored in the transaction database 106c, and identifies the contract date, advance date, final payment date, and installment fee of the installment contract. The contract data in which the amount is set is acquired, and the contract data is registered in the transaction database 106c (step SA-2).

The installment sales method classification identification unit 102c determines whether the period from the payment start date of the installment contract (for example, the contract date or advance date) to the final payment date is based on the contract data stored in the transaction database 106c. It is determined whether the determination period set in the legal regulation target determination master 106a has been exceeded (step SA-3).

If the installment sales method classification identification unit 102c determines that the period from the payment start date to the final payment date of the installment contract does not exceed the determination period (step SA-3: No), the process proceeds to step SA-4. Migrate.

Then, the application acquisition unit 102a specifies the installment sales law classification (for example, FLG subject to the Installment Sales Law) of the contract data as "not subject to the Installment Sales Law" (step SA-4).

Then, when the user inputs installment payment data for which the installment fee amount and transaction data classification: "advance payment" are set for the contract data via the input device 112, the installment payment acquisition unit 102d receives the installment payment data. The information is acquired and registered in the transaction database 106c (step SA-5).

Then, the transaction log acquisition unit 102e acquires advance transaction log data based on the installment sales method classification of the contract data and the installment payment data stored in the transaction database 106c, and converts the transaction log data into the transaction database 106c. (step SA-6), and the process ends.

On the other hand, if the installment sales method classification identification unit 102c determines that the period from the payment start date to the final payment date of the installment contract exceeds the determination period (step SA-3: Yes), the process proceeds to step SA-7. Migrate.

Then, the installment sales method classification (for example, FLG subject to the Installment Sales Law) of the contract data is specified as "Subject to the Installment Sales Law" (step SA-7).

Then, when the user inputs installment payment data for which the installment fee amount and transaction data classification: "advance payment" are set for the contract data via the input device 112, the installment payment acquisition unit 102d receives the installment payment data. The information is acquired and registered in the transaction database 106c (step SA-8).

Then, the transaction log acquisition unit 102e acquires advance transaction log data based on the installment sales method classification of the contract data and the installment payment data stored in the transaction database 106c, and converts the transaction log data into the transaction database 106c. (Step SA-9).

Then, the journal creation unit 102f creates divided journal data for the transaction log data stored in the transaction database 106c based on the journal pattern master 106b (step SA-10), and ends the process.

Here, an example of the journal entry switching process in this embodiment will be described with reference to FIGS. 4 and 5. 4 and 5 are diagrams illustrating an example of journal entry switching processing in this embodiment.

As shown in FIG. 4, in this embodiment, when transaction log data for advance whose FLG subject to the Installment Sales Law is "Subject to Installment Sales Law" is created during daily or weekly advance payment execution processing, the batch At the time of accounting data creation processing that is executed after daily business or monthly business, split journal entry data for the transaction log data is created based on a preset journal pattern master 106b. On the other hand, as shown in FIG. 4, in this embodiment, during daily or weekly advance payment execution processing, transaction log data for advance payments whose FLG subject to the Installment Sales Law is "not subject to the Installment Sales Law" is created. In this case, there will be no journal entry because it is not subject to the Installment Sales Act.

As shown in FIG. 5, in this embodiment, when transaction log data of a deposit whose FLG subject to the Installment Sales Act is "Subject to the Installment Sales Act" is created during the payment processing that is executed each day. During accounting data creation processing that is executed as a batch process after daily or monthly business, split journal entry data for the transaction log data is created based on a preset journal pattern master 106b. In addition, as shown in FIG. 5, in this embodiment, transaction log data for deposits whose FLG subject to the Installment Sales Act is "not subject to the Installment Sales Act" is created during the payment processing that is executed each day. In this case, during accounting data creation processing that is executed as batch processing after daily or monthly business, split journal entry data for the transaction log data is created based on the preset journal pattern master 106b. As described above, in the present embodiment, the split fee that becomes "individual credit mediation revenue" may be recorded as tax-exempt sales, and the split fee that becomes "receipt fee" may be recorded as taxable sales.

In this manner, in this embodiment, a function is implemented in which journal entries subject to the Installment Sales Act and journal entries not subject to the Installment Sales Act are set as separate patterns, respectively, and are automatically switched. In other words, in this embodiment, the transaction log data from which journal data is created holds a data classification representing the transaction content, and the journal pattern master 106b has debit account items and credit account items for each data classification. By being set, the journal pattern set in the journal pattern master 106b is specified based on the data classification set in the transaction log data and the FLG subject to the discount sales law, and journal data is created.

Further, an example of the application process in this embodiment will be described with reference to FIG. 2 and FIGS. 6 to 8. FIG. 6 is a diagram showing an example of application data in this embodiment. FIG. 7 is a diagram showing an example of contract data in this embodiment. FIG. 8 is a diagram showing an example of payment schedule data in this embodiment.

In this embodiment, when the application data shown in FIG. 6 is input by the user, the final payment date (February 27, 2020) of the installment contract is specified based on the application data, and the final payment date (February 27, 2020) of the installment contract is The contract shown in Figure 7 with the date (January 15, 2020), payment date (January 27, 2020), final payment date (February 27, 2020), and split fee amount (¥10,000) set. The data is acquired, and the payment schedule data shown in FIG. 8 in which the installment payment dates (2020/1/27 and 2020/2/27) and the installment payment amount (¥55,000) are set is obtained.

In the present embodiment, the starting date classification of the installment sales law regulation target determination master 106a shown in FIG. ” setting is applied, the number of months from the advance date, which is the payment start date of the installment contract, to the final payment date (2020/1/27 to 2020/2/27: 1 month) is the number of judgment months. It is determined whether or not the period has exceeded a certain two months, and based on the determination result of two months or less, the FLG subject to the Installment Sales Law is set to "0: Not subject to the Discount Sales Law." In addition, in this embodiment, if the number of months from the advance date, which is the payment start date of the installment contract, to the final payment date, exceeds two months, which is the judgment number of months, the FLG subject to the Installment Sales Act is "1". ：Subject to discount sales law" may be set.

As described above, in the present embodiment, as a method for determining whether a product is subject to the Installment Sales Act or not subject to the Installment Sales Act, it is determined based on the Installment Sales Act regulated subject determination master 106a and the application data during application processing. It may be determined that the product is not subject to the sales law.

[4. Other embodiments]
In addition to the embodiments described above, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims.

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 of the processes described as being performed manually can be performed manually. Alternatively, some of the steps can be performed automatically using known methods.

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

Further, regarding the journal entry switching device 100, each illustrated component is functionally conceptual, and does not necessarily need to be physically configured as illustrated.

For example, the processing functions of the journal switching device 100, especially each processing function 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. Alternatively, it may be realized as hardware using wired logic. Note that the program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processing described in this embodiment, and the program is recorded on a non-temporary computer-readable recording medium that causes the information processing device to execute the processing described in this embodiment. Machine read to 100. That is, a storage unit such as a ROM or an HDD (Hard Disk Drive) stores a computer program that cooperates with an OS to give instructions to a CPU and perform various processes. This computer program is executed by being loaded into the RAM, and constitutes a control unit in cooperation with the CPU.

Further, this computer program may be stored in an application program server connected to the journal switching device 100 via an arbitrary network, and it is also possible to download all or part of it as necessary. be.

Further, a program for executing the processing described in this embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, this "recording medium" includes a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), and an EEPR. OM (registration) Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk), DVDs (Digital Versatile Discs), Blu-ray (registered trademark) Discs, etc. shall include any “portable physical medium”.

Further, a "program" is a data processing method written in any language or writing method, and does not matter in the form of source code or binary code. Note that a "program" is not necessarily limited to a unitary structure, but may be distributed as multiple modules or libraries, or may work together with separate programs such as an OS to achieve its functions. Including things. Note that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium in each device shown in this embodiment, and the installation procedure after reading.

Various databases and the like stored in the storage unit 106 are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and various databases used for various processing and website provision. Stores programs, tables, databases, web page files, etc.

Further, the journal switching 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. Further, the journal entry switching device 100 may be implemented by installing software (including programs, data, etc.) that allows the device to implement the processing described in this embodiment.

Furthermore, the specific form of dispersion and integration of devices is not limited to what is shown in the diagram, and all or part of them can be functionally or physically divided into arbitrary units according to various additions or functional loads. It can be configured in a distributed/integrated manner. That is, the embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively.

The present invention is useful in the financial industry, such as credit sales companies that handle both long-term installment contracts subject to the Installment Sales Act and short-term installment contracts not subject to the Installment Sales Act.

100 Journal switching device 102 Control unit 102a Application acquisition unit 102b Contract acquisition unit 102c Installment sales law classification identification unit 102d Installment sales law acquisition unit 102e Transaction log acquisition unit 102f Journal creation unit 104 Communication interface unit 106 Storage unit 106a Installment sales law regulation subject determination Master 106b Journal pattern master 106c Transaction database 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (10)

A journal switching device comprising a storage unit and a control unit,
The storage unit includes:
Installment Sales Act regulated object that stores an Installment Sales Act regulated object judgment master that sets a judgment period that indicates the period that is the judgment standard for the Installment Sales Act, and a start date classification that shows the judgment start date that is the start date of the judgment period. judgment storage means;
a journal pattern storage means for storing an installment sales method classification indicating whether the installment sales method is covered or not, a transaction data classification indicating transaction details, and a journal pattern master set by linking account items;
Equipped with
The control unit includes:
a contract acquisition means for acquiring contract data in which a payment start date of an installment contract, a final payment date of the installment contract, and an installment fee amount are set;
Determine whether or not the period from the payment start date to the final payment date of the installment contract exceeds the determination period set in the Installment Sales Law Regulation Subject Determination Master, and based on the determination result, the contract Installment sales method classification identifying means for identifying the installment sales method classification of data;
an installment acquisition means for acquiring installment data in which the installment fee amount and the transaction data classification are set for the contract data;
transaction log acquisition means for acquiring transaction log data in which the transaction data classification, the installment sales method classification, and the installment fee amount are set based on the installment sales method classification of the contract data and the installment payment data; ,
Journal creation means for creating split journal data for the transaction log data based on the journal pattern master;
A journal switching device characterized by comprising: The payment start date is
2. The journal entry switching device according to claim 1 , wherein the date is the advance date of the installment contract or the contract date. The above-mentioned installment sales law regulation target determination master is
The starting date classification, a period determination classification indicating a method of determining a period serving as a determination criterion for the installment sales method, and a determination number of months and/or determination days indicating a period serving as a determination criterion for the installment sales method are set;
The installment sales law classification identification means are:
If the period determination classification is months determination, the number of months from the payment start date of the installment contract to the final payment date exceeds the determination number of months set in the Installment Sales Law Regulation Subject Determination Master. 2. The journal entry switching device according to claim 1 , further comprising: determining whether or not the contract data exists, and specifying the installment sales method classification of the contract data based on the determination result. The above-mentioned installment sales law regulation target determination master is
The starting date classification, a period determination classification indicating a method of determining a period serving as a determination criterion for the installment sales method, and a determination number of months and/or determination days indicating a period serving as a determination criterion for the installment sales method are set;
The installment sales law classification identification means are:
If the period determination classification is days determination, whether the number of days from the payment start date of the installment contract to the final payment date exceeds the determination number of days set in the Installment Sales Law Regulation Subject Determination Master. 2. The journal switching device according to claim 1 , wherein the installment sales method classification of the contract data is determined based on the determination result. The control unit includes:
an application acquisition means for acquiring application data in which the contract date, the advance date, the number of payments, and the installment fee amount of the installment contract are set;
further comprising;
The contract acquisition means are:
The final payment date of the installment contract is specified based on the application data, and the contract date, the advance date, the final payment date, and the installment fee amount of the installment contract are set. The journal switching device according to claim 2 , wherein the journal switching device acquires data. The application data is
Furthermore, the principal amount to be paid is set,
The contract acquisition means are :
6. The journal switching device according to claim 5 , further comprising acquiring payment schedule data in which an installment payment date and an installment payment amount are set based on the application data. The transaction log data is
Additionally, the analysis code is set and
The journal preparation means is
The journal switching device according to any one of claims 1 to 6 , further comprising creating aggregated journal data in which the divided journal data is aggregated for each analysis code. The transaction data classification is
Claims 1 to 7 , characterized in that they are advances, deposits, cancellations, bad debts, settlements, principal waivers, advance corrections, deposit corrections, cancellation corrections, bad debts corrections, settlement corrections, and/or principal waiver corrections. Journal switching device described in any one of the above. A journal switching method for causing a journal switching device including a storage unit and a control unit to execute,
The storage unit includes:
Installment Sales Act regulated object that stores an Installment Sales Act regulated object judgment master that sets a judgment period that indicates the period that is the judgment standard for the Installment Sales Act, and a start date classification that shows the judgment start date that is the start date of the judgment period. judgment storage means;
a journal pattern storage means for storing an installment sales method classification indicating whether the installment sales method is covered or not, a transaction data classification indicating transaction details, and a journal pattern master set by linking account items;
Equipped with
Executed by the control unit,
a contract acquisition step of acquiring contract data in which the payment start date of the installment contract, the final payment date of the installment contract, and the installment fee amount are set;
Determine whether or not the period from the payment start date to the final payment date of the installment contract exceeds the determination period set in the Installment Sales Law Regulation Subject Determination Master, and based on the determination result, the contract an installment sales method classification identifying step of identifying the installment sales method classification of data;
an installment acquisition step of acquiring installment data in which the installment fee amount and the transaction data classification are set for the contract data;
a transaction log acquisition step of acquiring transaction log data in which the transaction data classification, the installment sales method classification, and the installment fee amount are set based on the installment sales method classification of the contract data and the installment payment data ; ,
a journal creation step of creating split journal data for the transaction log data based on the journal pattern master;
A journal switching method characterized by including. A journal switching program to be executed by a journal switching device including a storage unit and a control unit,
The storage unit includes:
Installment Sales Act regulated object that stores an Installment Sales Act regulated object judgment master that sets a judgment period that indicates the period that is the judgment standard for the Installment Sales Act, and a start date classification that shows the judgment start date that is the start date of the judgment period. judgment storage means;
a journal pattern storage means for storing an installment sales method classification indicating whether the installment sales method is covered or not, a transaction data classification indicating transaction details, and a journal pattern master set by linking account items;
Equipped with
In the control section,
a contract acquisition step of acquiring contract data in which the payment start date of the installment contract, the final payment date of the installment contract, and the installment fee amount are set;
Determine whether or not the period from the payment start date to the final payment date of the installment contract exceeds the determination period set in the Installment Sales Law Regulation Subject Determination Master, and based on the determination result, the contract an installment sales method classification identifying step of identifying the installment sales method classification of data;
an installment acquisition step of acquiring installment data in which the installment fee amount and the transaction data classification are set for the contract data;
a transaction log acquisition step of acquiring transaction log data in which the transaction data classification, the installment sales method classification, and the installment fee amount are set based on the installment sales method classification of the contract data and the installment payment data ; ,
a journal creation step of creating split journal data for the transaction log data based on the journal pattern master;
Journal switching program to execute.

Images