JP2000099576A - Distributed type accounting system - Google Patents

Abstract

PROBLEM TO BE SOLVED: To support the work of assortment in an occurring transaction, the cancelling work of credit and debt accounting, a demanding work, a payment work and a money receiving work or the like by a computer system in a distributed type accounting system which exists over companies. SOLUTION: Slip data where the assortment of the plural companies coexist is stored in before-division slip data 9 concerning an on-line input processing 5, an other system data input processing 6 and a recognition processing 7. After receiving this, a slip division processing 12 divides it into slips at every company and stores them in after-division slip data 13, other system interface data 3b and other company interface data 4b. An accounting data updating processing 14 receives after-division slip data 13 and updates various kinds of accounting data. Independent processings are executed in various kinds of slip generating processing 17, a demanding processing 22, a payment processing 21 and a money receiving processing 20 through the use of the various kinds of accounting data.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to automation of various processes in a distributed accounting system using computers such as financial accounting and management accounting.

[0002]

2. Description of the Related Art A conventional accounting system has an accounting system for each company, and is an accounting system for individually inputting accounting slips for each company.

For this reason, sales, purchase slips, and transfer slips are individually input by each accounting system.

The process of clearing the debt account accompanying the payment is performed manually from the billing statement prepared by the counterparty. Also,
The process of clearing the receivable account associated with the deposit is also performed manually from the payment statement prepared by the counterparty.

[0005] In the consolidated account settlement process, a method of carrying out consolidated account settlement with the accounting data of the consolidated account settlement group companies, and confirming that the following amounts are eliminated between the consolidated companies before the account settlement of each company. Need to be kept. Receivables and payables between consolidated companies Sales and purchases between consolidated companies

[0006]

In the transaction between two companies and between companies, the work of checking the balance of the receivables and debts with the counterparty often does not match, and it takes time and money to investigate the difference. In particular, listed companies are required to prepare consolidated financial statements as part of disclosure of corporate content under the Securities and Exchange Law. In this process, sales, purchases, receivables and payables between consolidated group companies as of the closing of the parent company are eliminated. For this reason, it is necessary to match those amounts at the time of closing each company, but often they do not match,
Investigating the differences also takes time and money. as a result,
This will delay the settlement of accounts for all consolidated group companies.

In order to solve the above-mentioned problem, in a daily transaction, a good method besides accurately inputting and paying sales, purchase slips, transfer slips between other companies, and receiving the receivables and debt accounts at the time of payment. There is no. However, the payment processing and payment processing and the sales slip input and the purchase slip input are both flip-flop operations, but the two companies work individually. Problems such as votes have occurred, delaying work.

[0008]

Means for Solving the Problems At the same time as the sales slip is created, the purchase slip data of the partner is created and transmitted to the partner. The partner supplier completes the purchase slip using the approval processing from the transmitted purchase slip data and inputs it to the accounting system.

[0009] In the case of a transfer slip input when an expense is paid for in advance, etc., in the case of a transfer slip between two companies and between companies, the transfer slip data of the other party is simultaneously issued, and Transmit to the destination. On the other side, the transfer slip is completed from the transferred transfer slip data using the approval process and input to the accounting system.

When a sales slip, a purchase slip, and a transfer slip including other companies are created, a unique number is assigned and added to all accounting systems for each item information of the corresponding slip. FIG. 3 shows an example of the numbering. The number includes a system code (40), a date (41), and a serial number (42). Therefore, the number is unique in all accounting systems.
However, in the case of this example, it is assumed that 9999 or more detailed lines do not occur in one day.

[0011]

[Effect] The journalizing work related to transactions between two companies and between companies is performed by 2
The journal data created in either place can be used instead of performing it individually at each location, and errors in journal entries and omission of drafts can be prevented.

[0012] By performing journalizing work relating to transactions between two companies and between companies in one place, it becomes possible to add a unique management number to the receivable account and the debt account, which is unique in all accounting systems. And the account details to be paid can be linked, and the work of extracting the payment details and the work of clearing the paid debt account details can be performed mechanically.

[0013] Further, the data to be paid and the details of the payment can be linked, and the work of extracting the details of the payment and the work of clearing the details of the receivable account can be mechanically performed.

[0014]

DESCRIPTION OF THE PREFERRED EMBODIMENTS As an embodiment, an intercompany product transaction, an intracompany product transaction, an intercompany and an intracompany expense transaction will be described as examples.

FIG. 1 shows an example of a system configuration according to the present invention. The distributed accounting system includes an output device (200), an input device (201), data in an external storage device (202), a database in an external storage device (203), communication means such as a mail system (204), and a processing device. The processing (205) includes a printer output form (206). Further, when a plurality of systems are connected by the communication means, the distributed systems can cooperate and operate as one accounting system.

First, an example of an intercompany product transaction will be described.
This will be described with reference to the drawings.

In the online input process (5) of FIG. 1, the pre-division slip data (9) is created in response to the input of the product sales input process screen.

FIG. 6 shows a product sales input processing screen (example) of the online input processing (5). The commodity sales input processing screen displays the slip No., which is the common information (54a). (55a),
Input processing and input check processing for the transaction date (56b), the drafting business code (57a), the business partner code (59a), etc. are performed, and the drafting business name (58a) and the business partner name (60a) are performed.
Is translated from each master. In addition, the product code (66a), unit price (63a), quantity (6)
4a) input processing and input check processing, the product name (62a) is translated, the amount (65a), the consumption tax (67)
a), calculate and display the sum (68a).

FIG. 7 shows an example of the pre-division slip data (9) which is the processing result of the online input processing (5). FIG.
Corresponds to the processing result of the sales input processing screen of FIG. 6, and the common information (54a) becomes the slip common information (70a),
The detailed information (61a) corresponds to the slip detailed information (78a).

The transaction type (71) of the slip common information (70a)
Although a) is not included in the input items, the online input processing (5) determines and edits the in-house transaction category (38) of the supplier master example (FIG. 2). The other slip common information (70a) is input data.

Line No. of the slip description information (97a) is the row No. in the case of a slip. Where 1-2 are S001 journals of the product code (66a), 3-4 are journals of S002 of the product code (66a), 5-6 are journals of S003 of the product code (66a), and 7 is Each corresponds to a consumption tax journal. In the lending category (80a), 1 indicates a debit and 2 indicates a credit. Office code (81a)
Assumes that A Corporation has a departmental accounting system, and sets a draft establishment code. The account (82a) indicates a journal account. In this example, since the transaction is an external sales transaction, the debit is receivable and the credit is sales, the journal for three products is six lines, and the last line is Is the consumption tax of the creditor. Other than the account (82a) in FIG. 7, the code and the translation name for the code are shown. The account (82a) has only the translation name, but the actual management is shown in FIG. An account code (49) managed by the system of the account code table (example) shown in FIG. Since the account (82a) has a different account code system depending on the company, in this example,
It is converted into an account code (49) managed by the system and internally managed by one account code system. Of course, the user interface is converted into account codes for each company. The tax category (83a) indicates the inner tax and the outer tax of the consumption tax, but a detailed description is omitted because it is not directly related to the present invention. Body price (84a), consumption tax (85a), total price (86a), unit price (87a),
Quantity (88a), product code (89a), product name (90
a) is created or calculated from input data. Billing statement N
o. (91a) is the No. assigned by the system. And
This is a management number used for payment or payment application processing based on billing data between other systems. The system code (40),
It is composed of a date (41) and a serial number (42), and a numbering example is shown in FIG. Each information of the pre-division office code (92a), the pre-division account (93a), and the counter account (94a, 95a,
96a and 97a) are information used for investigating accounting information and the like, but are omitted here because detailed explanation is not required.

The slip division process (12) receives the pre-division slip data (9) as a result of the online input process, and utilizes the supplier master (10) and the account conversion table (11) to execute the post-division slip. Data (13) and other company interface data (4b) are created.

FIG. 2 shows an example of the supplier master (10).
The example is a supplier master of A Co., Ltd., but items required particularly in the present invention will be described.

The supplier code (29) of the company indicates the supplier code of the company managed by the supplier.
The product code system (30) indicates whether the customer and the company have the same product code system. The purchase slip data creation necessity necessity (31) indicates whether or not the supplier is a supplier for which creation of purchase slip data is necessary. The transmission method (32) indicates a transmission method of the purchase slip data.
E-mail address (33) is "1: E-mail" in transmission method
Indicates the destination e-mail address. I
The P address (34) is “2: ft” in the transmission method (32).
When "p" is specified, the IP address of the destination is shown.
The transmission method (35) indicates a method of transmitting billing information data. The mail address (36) is the transmission method (35)
Indicates the destination e-mail address when "1: E-mail" is designated. The IP address (37) corresponds to the transmission method (3
When “2: ftp” is specified in 5), the destination IP address is shown. The internal business partner classification (38) indicates whether the business partner is a business office in the company. The in-house office code (39) indicates an in-house office code when the business partner is an in-house office.

FIG. 4 shows an example of the account conversion table (11). The account item (45a) indicates an account of sales slip data. The loan category (46a) indicates a loan in which the corresponding account in the sales slip data occurs. Account (45
b) shows the account of the purchase slip data corresponding to the account item (45a). The loan category (46b) indicates a loan in which the corresponding account in the purchase slip data is generated. From the input sales slip data, the purchase slip data on the business partner side is created using this account conversion table example (FIG. 4).

FIG. 19, FIG. 20, and FIG. 21 show the processing flow of the slip division processing (12).

As shown in FIG. 19, the slip division process (12) is divided into two processes, an external sales slip process in FIG. 20 and an in-house sales or transfer slip process in FIG. 21, depending on the transaction type (71a). Here, the outside sales slip processing will be described. The external sales slip processing (149) is based on the slip common information (70a) of the pre-division sales slip data for external sales (FIG. 7),
Then, the split sales slip data for the external sales of the department H (FIG. 7) and the split sales slip data for the external sales of the company H (FIG. 8) are created. Although the sales slip data after split for external sales (FIG. 7) and the sales slip data before split for external sales (FIG. 7) are the same,
The slip No. of the purchase slip data for outside sales slip (FIG. 8).
(72b), the draft office code (74b), and the draft office name (75b) are not set. This is an item set in the approval process of the other party. In addition, supplier code (76b)
As the supplier name (77b), the code and name of the seller as viewed from the supplier are set from the supplier code (29) of the supplier master example (FIG. 2).

The specification of the detailed information is the same for the sales slip data after division for external sales (FIG. 7) and the sales slip data for division before external sales (FIG. 7). However, the post-division purchase slip data for external sales (FIG. 8) includes the balance (80b), the account (82b), the undivided account (93b), and the undivided account (95).
b), the account after division (97b) is converted using the account conversion table of FIG. In addition, the office code (81
b), the office code before division (92b), the office code before division (94b), and the office code after division (96b) are not set because they are items to be processed in the approval process (7).

The post-division sales slip data for external sales (FIG. 7) thus created is stored in post-division slip data (13) and passed to the subsequent updating process. The post-division purchase slip data for external sales (FIG. 8) is transmitted to the purchase side company according to the mail address of the supplier master.

In the approval process (7), if the other company interface data (4a) is received and approved, the slip No. (72b), draft establishment code (74b), draft establishment name (75b), establishment code (81b), pre-division establishment code (92b), pre-division establishment code (94b), post-division business Place code (96b)
Is stored in the pre-division slip data (9).

In the billing process (22), at the same time as creating a bill, billing detail data (25a) is created and transmitted to the billing party by the transmission method managed by the supplier master. of course,
The billing statement data (25a) is the slip statement information (78a)
This is equivalent to the data of claim no. (91a) is set.

The payment process (21) is performed by executing the billing statement data (2)
In response to 5b), payment processing is performed, a payment slip is issued, and at the same time, the payment details data (23a) is transmitted to the billing source in accordance with the transmission method managed by the supplier master. further,
Perform the clearing process of the details of the paid receivables account. The billing statement No. set in the billing statement data (25b) in these processes. And the billing statement No. of the receivable account. Are matched by the payment process. Regarding the payment details data (23a),
This data is equivalent to the billing statement data (25a).

The depositing process (20) is performed in the payment details data (2
In response to 3b), a payment process is performed, a payment slip is issued, and at the same time, a process of clearing the details of the received debt account is performed. Again, the billing statement No. set in the payment statement data (23b). And the billing statement No. of the debt account. (20) is performed.

The accounting data update process (14) receives the divided slip data (13) and updates various accounting data.

The various form creation process (17) creates a general ledger (19), financial statements (18), and the like from the accounting data.

Next, an example of an intra-company product transaction will be described with reference to the drawings.

FIG. 9 shows a product sales input processing screen (example) of the online input processing (5). The configuration of the merchandise sales input processing screen is the same as that of the intercompany merchandise transaction, but the in-house C section is set in the supplier code (59b).

FIG. 10 shows an example of the pre-division slip data (9) which is the processing result of the online input processing (5). FIG.
0 corresponds to the processing result of the sales input processing screen of FIG. 9, and the common information (54b) becomes the slip common information (70c),
The detailed information (61b) corresponds to the slip detailed information (78c).

The transaction type (71) of the slip common information (70c)
Although c) is not an input item, the online input process (5) determines and edits the in-house transaction category (38) of the supplier master example (FIG. 2). The other slip common information (70c) is input data.

Line No. of the slip description information (97c) is the line No. in the case of a slip. 1 to 2 correspond to the journal of S001 of the product code (66b), 3 to 4 correspond to the journal of S002 of the product code (66b), and 5 to 6 correspond to the journal of S003 of the product code (66b). I have. In the loan category (80c), 1 indicates a debit and 2 indicates a credit. The establishment code (81c) is based on the assumption that the corporation A is a divisional accounting system. The lending office code is assigned to the credit, and the in-house office code (39) of the customer master example (FIG. 2) is assigned to the debit. Is set. The account (82c) indicates a journal account. In this example, since the transaction is an internal sales transaction, the debit is an internal purchase, the credit is an internal sales, and the journals for three products are six lines. . The body price (84c), consumption tax (85c), total price (86c), unit price (87c), quantity (88c), product code (89c), and product name (90c) are created or calculated from the input data. Claim No. (91c) is the No. assigned by the system. , Which is a management number used for a survey on internal transactions. Claim No. The configuration of
As shown in FIG. Office code before split (92
c), information before the split (93c), and information on the opposite account (94)
c, 95c, 96c, and 97c) are information used for investigating accounting information and the like, but are omitted here because detailed explanation is not required.

The slip division process (12) receives the pre-division slip data (9), which is the result of the online input process, and utilizes the establishment master (8) to split the post-divided slip data (1).
3) and other system interface data (3b) are created.

FIG. 13 shows an example of the establishment master (8).
The example is the establishment master of A Co., Ltd., but particularly the items required in the present invention will be described.

The transfer slip data creation necessity necessity (119) indicates whether or not the business establishment requires the creation of transfer slip data. The automatic drafting receivable account (120) and the automatic drafting debt account (121) are converted into
Used for transfer accounts between headquarters and branches or between companies. The transmission method (122) indicates a method of transmitting the transfer slip data. The mail address (123) indicates a destination mail address when "1: mail" is specified in the transmission method. The IP address (124) indicates the IP address of the destination when "2: ftp" is specified in the transmission method (122).

As shown in FIG. 19, the slip division process (12) is divided into two processes, an external sales slip process in FIG. 20, and an in-house sales or transfer slip process in FIG. 21, depending on the transaction type (71c). Here, a description will be given of in-house sales or transfer slip processing. The in-house sales or transfer slip processing (150) is based on the slip common information (7) of the in-house sales pre-division sales slip data (FIG. 10).
From 0c), the slip common information (70d) of the sales slip data for division B for in-house sales (FIG. 11) is created. When the slip description information (78c) of the office code (81c) different from the draft office code (74c) appears, the slip common information for the office is converted to the sales slip data for internal sales before division (FIG. 10). ) Is created from the slip common information (70c). An example of this is the slip common information (71e) of the post-division purchase slip data for in-house sales (FIG. 12).

Next, the detailed information is set by setting the business office code (8) as can be understood by comparing the sales data before division for internal sales (FIG. 10) and the sales data after division for internal sales (FIG. 11).
1d) is all part B, and the account (82d) of the line (line 1, 3, 5) where the office code (81c) is part C is the main branch account. Conversely, sales data before division for internal sales (FIG. 10) and purchase data after division for internal sales (FIG. 1)
As can be seen by comparing 2), the office code (81e)
Are all part C, and the account (82e) of the line (line 2, 4, 6) where the office code (81c) is part B is the main branch account.

The divided sales slip data for in-house sales (FIG. 11) thus created is stored in the split slip data (13) and passed to the subsequent update process. The post-division purchase slip data for in-house sales (FIG. 12) is transmitted according to the IP address (124) of the example of the C section office master (FIG. 13).

The other system data input process (6) receives the other system interface data (3a) and stores it in the pre-division slip data (9).

The billing process (22), the payment process (21), and the depositing process (20) are not described here because the correspondence is different for each company in the case of intra-company product transactions.

The accounting data update processing (14) and the various form creation processing (17) are the same as the description of the example of the intercompany product transaction.

Finally, examples of intercompany and intracompany expense transactions will be described with reference to the drawings.

The online input processing (5) receives the input of the transfer slip input processing screen and creates the pre-division slip data (9).

FIG. 14 shows a transfer slip input processing screen (example) of the online input processing (5). The transfer slip input processing screen displays the slip No. which is the common information (130). (131),
The input processing and input check processing of the transaction date (132), the draft office code (133), etc. are performed, and the draft office name (1
34) is translated from the establishment master. In addition, the journal which is the detailed information is input processing of a debit office code (136), a debit account (137), a tax classification (138), an amount (139), a credit office code (142), and a credit account (143). Then, input check processing is performed to calculate and display the consumption tax (140), the total amount (141), the total debit amount (144), and the total credit amount (145).

FIG. 15 shows an example of the pre-division slip data (12) which is the processing result of the online input processing (5). FIG. 15 corresponds to the processing result of the transfer slip input processing screen of FIG. 14, and the common information (130) is the slip common information (70).
f), and the detailed information (135) is the slip detailed information (7).
8f).

The transaction type (71) of the slip common information (70f)
Although f) is not in the input item, the online input processing (5) is fixed and edited. Other slip common information (70f)
Input data.

In the slip description information, the first and second lines show the rent and consumption tax of part B, and the third and fourth lines show the rent and consumption tax of part C.
The fourth and fifth lines correspond to the rent and consumption tax of H Co., and the seventh line corresponds to the cash in part B. This journal is a journal for transferring the rent paid in cash by the part B to the part B, the part C, and the H corporation. In addition, regarding the consumption tax, by inputting the tax classification, the online input processing (5) is created.

The slip dividing process (12) is performed by using the process shown in FIG.
As in the example of FIG. 15, a slip including a plurality of office codes (81f) is divided, and transfer slip data after division of each office is created.

FIG. 16 shows part B transfer slip data after division. All the office code (81g) is converted to part B, the account of the line where the office code (81g) is part C becomes the main branch account, and the account of the line where the office code (81g) is H Co., Ltd. The account is in advance. The conversion of these accounts is in accordance with the setting of the automatic billing receivable account (120) in the example of the establishment master (FIG. 13). Also, this data
According to the transmission method (122) of the example of the establishment master (FIG. 13), the divided slip data (13) is stored.

FIG. 17 shows the C slip transfer slip data after division. Only the line for rent and consumption tax in Part C remains, and the line for the main branch account is added to correspond. The addition of the head office / branch account is in accordance with the setting of the automatic draft debt account (121) in the example of the office master (FIG. 13). This data is stored and transmitted in the other system interface data (3b) according to the transmission method (122) of the example of the office master (FIG. 13).

FIG. 18 shows the transfer slip data of H Corporation after the division. Only the rent and consumption tax lines of H Co., Ltd. remain, and a deposit account line is added correspondingly. The addition of the deposit account is in accordance with the setting of the automatic drafting debt account (121) in the example of the establishment master (FIG. 13). This data is stored in the transmission method (1) in the office master example (FIG. 13).
According to 2), it is stored in the interface data of another company (4b) and transmitted.

The other system data input processing (6) is the same as the description of the example of the intra-company product transaction.

The approval process (7) is the same as the description of the example of the inter-company product transaction.

In the case of the billing process (22), the payment process (21), and the depositing process (20), the correspondence is different for each company except for the commodity transaction, and thus the description is omitted here.

The accounting data update processing (14) and the various form creation processing (17) are the same as the description of the example of the intercompany product transaction.

[0064]

[Effect] Either one of the journal data can be used instead of performing the journal work for transactions between two companies and in-house separately at two locations, so errors and omissions can be prevented, and journal work can be saved. Has the effect of doing

By being able to link the billing statement data with the billing statement, it becomes possible to semi-automate the task of extracting the billing statement and the task of clearing the paid debt account statement, thereby preventing errors in these tasks. This has the effect of saving labor.

By being able to link the data to be paid with the statement to be paid, it is possible to semi-automate the work of extracting the statement of money to be paid and the work of clearing the account details of the deposited bond account, thereby preventing errors in these tasks. This has the effect of saving labor.

In the case of a transaction between two companies and an internal company, the problem of the reconciliation of the balance of the receivables and debt accounts with the counterparty and the mismatch between the sales, purchases and receivables, and the debt accounts between the consolidated group companies is reduced. Can also be performed mechanically and promptly, which has the effect of saving labor.

[Brief description of the drawings]

FIG. 1 is a system configuration diagram (example) for implementing the present invention.

FIG. 2 is an example of items, set values, and item descriptions of a supplier master.

FIG. Is a configuration (example).

FIG. 4 is an account conversion table (example).

FIG. 5 is an account code table (example).

FIG. 6 is an example of a screen for inputting product sales to an external business partner.

7 is an example of the pre-division slip data (9) as a result of processing the product sales input processing screen of FIG. 6 by the online input processing (5), and the pre-division slip data is converted into the slip division processing (12). 12) is an example of the divided slip data (13) as a result of the processing in (1).

8 is an example of another company's interface data (4b) as a result of processing the example of the pre-division slip data (9) of FIG. 7 by the slip split processing (12).

FIG. 9 is an example of a product sales input processing screen to an in-house business partner.

FIG. 10 shows the pre-division slip data (9) as a result of processing the product sales input processing screen of FIG. 9 by the online input processing (5).
This is an example.

FIG. 11 is an example of post-division slip data (13) as a result of processing the example of the pre-division slip data (9) of FIG. 10 in the slip split processing (12).

12 is an example of another company's interface data (4b) as a result of processing the example of the pre-division slip data (9) in FIG. 10 by the slip split processing (12).

FIG. 13 is an example of an office master item, a set value, and an item description.

FIG. 14 is an example of a transfer slip input processing screen between companies and between companies.

15 is an example of pre-division slip data (9) as a result of processing the transfer slip input processing screen of FIG. 14 by the online input processing (5).

16 is an example of post-division slip data (13) as a result of processing the example of the pre-division slip data (9) in FIG.

17 is an example of other system interface data (3b) as a result of processing the example of the pre-division slip data (9) of FIG. 15 by the slip division processing (12).

18 is an example of interface data of another company (4b) as a result of processing the example of the pre-division slip data (9) of FIG. 15 by the slip division processing (12).

FIG. 19 is a processing flow of a form division part of the form division processing (5).

FIG. 20 is a processing flow of an external sales slip division part of the slip split processing (5).

FIG. 21 is a processing flow of an in-house sales or transfer slip division part of the slip split processing (5).

[Explanation of symbols]

 3b Other interface data 4b Other company interface data 5 Online input processing 6 Other system data input processing 7 Approval processing 9 Slip data before splitting 12 Slip splitting processing 13 After splitting Voucher data 14. Accounting data update processing 17. Various form creation processing 20. Deposit processing 21. Payment processing 22. Billing processing 200. ..Database in external storage device 204.Communication means such as mail system 205.Processing in processing device 206.Printer output form 207.Communication between other systems

Claims (3)

[Claims] [Claim 1] It manages whether or not a supplier transmits the purchase slip data. If the supplier transmits the purchase slip data, the input slip sales processing and the supplier's purchase slip are performed at the same time. A decentralized accounting system having means for creating and transmitting data to input supplier's purchase slip data to a supplier's accounting system via a supplier's approval process. 2. When a sales slip is issued, a unique number is assigned in all accounting systems, and the same number is added to the detail data of the sales slip and the detail data of the corresponding purchase slip. In the process, the billing statement data is transmitted to the billing party, and the billing statement is matched with the debt account statement, whereby the payment statement data and the payment slip are created, and at the same time, the corresponding debt account clearing process is performed. further,
A decentralized accounting system having means for transmitting payment details data to a billing source and performing a clearing process for a receivable account account statement simultaneously with the billing process of the billing source. 3. When the transfer destination of the accounting slip is another company and the transfer destination is a transfer slip data creation target company, the transfer slip input data is created and the transfer slip data of the transfer destination is created and transmitted at the same time as the transfer slip input processing. A decentralized accounting system having means for inputting transfer slip data to a transfer destination system through a transfer destination approval process.