JOURNAL ENTRY PREPARATION APPARATUS, JOURNAL ENTRY PREPARATION METHOD AND JOURNAL ENTRY PREPARATION PROGRAM

To provide a journal entry preparation apparatus, a journal entry preparation method and a journal entry preparation program, by which journal entries including depreciation property tax can be prepared for each of plural tenants who resides in the same building and also on a monthly basis.SOLUTION: The present embodiment includes: (1) dividing, in a building management table including a building identification data and depreciation property tax for the building, the depreciation property tax by the number of months in a monthly period master including the months, and preparing journal entry preparation source data including the depreciation property tax on the monthly basis; (2) acquiring, from a distribution rate management master including the building identification data and a distribution rate for each of plural tenants who reside in the same building, the distribution rate associated with one that is the same as the building identification data in a building management table; (3) apportioning the depreciation property tax on the monthly basis in the journal entry preparation source data according to the acquired distribution rate and calculating the depreciation property tax for each of the tenants and on the monthly basis; and (4) preparing journal entries including the calculated depreciation property tax for each of the tenants and on the monthly basis.SELECTED DRAWING: Figure 3 【課題】同一の建物内に入居する複数のテナント別かつ月度別の償却資産税を含む仕訳を作成できる仕訳作成装置、仕訳作成方法および仕訳作成プログラムの提供を課題とする。【解決手段】本実施形態では、（１）建物識別データと建物についての償却資産税とを含む建物管理テーブル中の前記償却資産税を、月度を含む月度期間マスタ中の前記月度の数で割って前記月度別の前記償却資産税を含む仕訳作成元データを作成し、（２）建物識別データと同一の建物内に入居する複数のテナント別の配賦率とを含む配賦率管理マスタから、前記建物管理テーブル中の前記建物識別データと同じものと紐付く配賦率を取得し、（３）前記仕訳作成元データ中の前記月度別の前記償却資産税を、前記取得した前記配賦率に応じて按分して前記テナント別かつ前記月度別の前記償却資産税を算出し、（４）前記算出した前記テナント別かつ前記月度別の前記償却資産税を含む仕訳を作成する。【選択図】図３