DIVIDED REVENUE ACCOUNTING APPARATUS, DIVIDED REVENUE ACCOUNTING METHOD, AND DIVIDED REVENUE ACCOUNTING PROGRAM

• Main Authors: MIZUNO KATSUYA, USHIYAMA SHOTA, UENO TAKEMITSU
• Format: Patent
• Language: English; Japanese
• Published: 29.09.2023
• Subjects: CALCULATING; COMPUTING; COUNTING; DATA PROCESSING SYSTEMS OR METHODS, SPECIALLY ADAPTED FORADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL, SUPERVISORYOR FORECASTING PURPOSES; PHYSICS; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE,COMMERCIAL, FINANCIAL, MANAGERIAL, SUPERVISORY OR FORECASTINGPURPOSES, NOT OTHERWISE PROVIDED FOR

To provide a divided revenue accounting apparatus, a divided revenue accounting method, and a divided revenue accounting program, capable of recording revenue from commissions from member stores or commissions from customers in an installment business every month in an amount divided evenly according to a contract period of each contract.SOLUTION: A divided revenue accounting apparatus is configured to: acquire month-end deferred profit data that is set by linking a fee category, an amount of each denomination, a current month deferred profit balance, and a completed payment category, at the end of the month, based on month-end account loan data and month-end transaction history data; and create monthly closing journal data based on a journal pattern master and the month-end deferred profit data.SELECTED DRAWING: Figure 6 【課題】割賦事業における加盟店からの手数料または顧客からの手数料の収益について、各契約の契約期間に応じて均分した金額で毎月収益計上することができる分割収益計上装置、分割収益計上方法、および、分割収益計上プログラムを提供することを課題とする。【解決手段】月末口座貸付データ、および、月末取引履歴データに基づいて、月末に、手数料区分、金額種別の金額、当月繰延利益残高、および、完済区分を紐付けて設定した月末繰延利益データを取得し、仕訳パターンマスタ、および、月末繰延利益データに基づいて、月締仕訳データを作成する。【選択図】図６