JP2001222600A - Consolidated financial statement preparation system for individual proprietor - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide a consolidate financial statement preparation system which is effective for an individual proprietor to recognize the management contents of a total enterprise group that is managed by the proprietor himself/herself. SOLUTION: A personal computer containing a consolidated financial statement preparation program is prepared and to the personal computer, the various accounting data used as the consolidated materials mainly of an enterprise to be consolidated that is previously decided and centers on the individual proprietor are imported as the computer data or inputted as the manual data, and a balance sheet, a profit and loss statement, etc., mainly of every enterprise are prepared. Then the change of evaluation and consolidation processing are carried out about those accounting items for preparing a consolidated financial statement centering on the individual proprietor.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a system for preparing consolidated financial statements by a computer program for self-employed persons.

[0002]

2. Description of the Related Art As capitalist economies develop, firms become larger and competition among firms intensifies. As a result, firms cannot be achieved by increasing the size of individual firms alone. In addition, we will try to secure a certain amount of profit, avoid various risks that arise in companies, and stabilize management. In this way, the grouping of companies progresses, and a company group appears. Such grouping of companies has raised new problems in corporate accounting.

[0003] In a situation where companies are grouped together,
Even if individual companies only create and publish financial statements individually, the actual situation of the management of individual companies can be clarified, but the business performance of the entire corporate group that is functioning as a single company in effect Financial status cannot be grasped. Therefore, while the companies belonging to the group prepare their own financial statements, they also settle the financial statements of the entire corporate group based on these, and create and publish the financial statements using the entire corporate group as one accounting entity. Then, it becomes possible to appropriately observe the business performance and financial condition of the entire corporate group and also to prevent accounting operations such as dressing and settlement of accounts.

[0004] From such a viewpoint, financial statements for the entire corporate group, that is, those in which the preparation and disclosure of consolidated financial statements are institutionalized in accordance with accounting principles, laws and regulations, etc., are generally referred to as the consolidated financial statement system. is there.

[0005] In other words, the consolidated financial statements consist of shareholders, creditors,
Effective as financial information essential for stakeholders of the controlling company in the corporate group, such as securities analysts, to properly grasp the business performance and financial condition of the corporate group and to make investment and loan decisions. Can be used for Further, the management of the controlling company in the corporate group can thereby obtain information necessary for the management strategy of the entire corporate group. In addition, the accounting auditor should include not only individual financial statements but also financial statements for the entire corporate group in the audit target, so that accounting audits can be thoroughly performed and reasonable audit opinions can be formed and expressed. Can be. In this way, the consolidated financial statements show the financial status of the corporate group, thereby making it possible and easy for various stakeholders to carry out appropriate decision-making and prevent the dressing of accounts through subsidiaries. So you can
Its social significance is extremely large.

Regarding these points, for example, in the “Principles of Consolidated Financial Statements”, “Consolidated Financial Statements
The corporate group consisting of the above-mentioned companies is regarded as a single entity, and the parent company prepares the report to comprehensively report the financial status and business performance of the corporate group. And that the consolidated financial statements are prepared by the parent company for the purpose of comprehensively presenting the status of the corporate group as a single entity, while The Accounting Council's report to the Minister of Finance, "Opinion on the Institutionalization of Consolidated Financial Statements," states that the corporate disclosure system under the Securities and Exchange Law The consolidated financial statements are disclosed as investment information for investors in the parent company.

[0007] By the way, those who are engaged in economic activities in the capitalist economic society are not limited to listed companies as described above. The same applies to the case of a so-called simple commodity economy. In the case of such a self-employed person, if the company owns a plurality of related business entities, for example, the consolidated financial Preferably, tables are created.

Before discussing the necessity of preparing a consolidated financial statement for a self-employed person (simple commodity economizer), first, the problem of value proliferation associated with the economic activity of the self-employed person (simple commodity economizer) is described. I would like to make some economic explanations for

First, the problem of value proliferation based on the economic activity of a simple commodity economizer represented by the self-employed person will be shown in comparison with the formula of the movement of industrial capital in Marxian economics.

In general, the formula for the movement of industrial capital under capitalist production can be explained as follows.

[0011] That is, Marx, his book "Capital Theory"
In

[0012]

(Equation 1)

FIG. 1 shows a capital cycle diagram. Where G
Is money capital, W is commodities, A is labor force, Pm is means of production,
P is a production process, W 'is a produced commodity, and G' is a monetary capital after selling the produced commodity. C is the portion where the value of immutable capital has been transferred, N is the newly added living labor (= value added), V is the portion corresponding to the value of variable capital, and M is the surplus value.

The formula of the movement of industrial capital shows the following.

That is, the capital first exists as money capital G, whereby the labor A and the production means Pm are purchased, and the worker performs the production P under the supervision and control of the capitalist. When a new product W 'integrated with the surplus value produced in this way is sold in the market, more money capital G' is obtained again by the capitalist, and the surplus value M is realized.

In order for this capital circulation to take place, it is necessary to pass through the following clauses (1) to (5).

(1) Procurement of money capital G In the above formula of the movement of industrial capital, if there is no money capital G to be invested for purchasing the labor force A / production means Pm,
The capital cycle will not begin. Therefore, it is an indispensable requirement for the start of the capital circulation that the monetary capital G for this purpose be raised in some way.

(2) Purchase of Labor A by Money Capital G-GA If the labor A cannot be purchased as a commodity in the market by money capital G, this capital circulation does not take place. Also,
In that case, the labor A purchased in the market by the monetary capital G may not be any labor A and may not have any purchase conditions, but the labor A having the quality required by the monetary capital G is required. The question is whether the money capital G can be purchased only by the quantity and under conditions (labour, working hours) that can be satisfied.

(3) Purchasing G-Pm of production means Pm by money capital G The production means Pm must be available for purchase in the market by money capital G.

(4) Capitalist management of the production process P It must be possible for wage workers to work properly in the production process P under the direction of a capitalist with monetary capital G.

(5) Acquisition of New Monetary Capital G 'by Produced Product W'W'-G'Realized surplus value M such that produced product W' can obtain new monetary capital G ' Must be sold at the price you can.

On the other hand, the formula of the movement of industrial capital is modified by applying it to the capitalist production activity of the self-employed person (hereinafter referred to economically as a simple commodity economizer). ,

[0023]

(Equation 2)

It can be shown as follows.

Comparing the formula of the movement of industrial capital of the simple commodity economizer with the above formula, it is apparent at a glance that, as apparent at a glance, the clause GA of (2), the clause P of (4), and (5)
Are different from each other.

First, in the above formula for the ring clause (2),

[0027]

(Equation 3)

On the other hand, W-Pm is obtained in the equation, GA is not included in the equation, and the labor A is the self-labor of the self and family.

Next, regarding the clause (4), instead of the "forced surplus labor" by the capitalist management of the production process P described above, the labor is self-employed by the above-mentioned own labor. Therefore, in the ring W 'in (5), W' = C + V + M in the equation, but W '= C + N in the equation. N in this formula is so-called mixed income, and most of it consists of the above-mentioned self-employment wages.

The above five clauses are the main barriers that must be passed in order for capitalist reproduction to take place, and whether this is under capitalist production by entrepreneurs, Like under the self-labor production of commodity economies. Therefore, by comparing the formulas with the formulas at these five main barriers, it was clarified what differences existed between the two. The following explanation is also possible regarding the problem of value growth of simple commodity economists.

For example, as the formula of the movement of the industrial capital of Marx shows, the proliferation of value as a result of the above-mentioned economic activities cannot be established unless it is based on exploitation of labor of others, but the proliferation of value In the sense that the monetary capital G that has grown is a new monetary capital G 'that multiplies and returns, it can be established without being based on the exploitation of individual labor. And this will be evident when considering that merchant capital activities themselves can add value, even if the merchant activities take place without hiring workers. For example, even in the case of a simple commodity economy, it is possible that a predetermined money capital ΔG ′ may still remain, excluding the money capital necessary for own life from the newly acquired money capital G ′, In this case, it can be considered that the value is proliferating.

Based on the above consideration of the capital cycle, the relationship between the above mixed income N of self-employed persons such as small and medium-sized enterprises (simple commodity economists) and the problem of the consolidated financial statements is advanced.
It looks like this:

That is, in the above equation, W '= C + V
+ M, which represents the movement of industrial capital acting in search of the maximum of the surplus value M in financial accounting. on the other hand,
W '= C + N in the formula for simple commodity economy
, And the value increase acting for the maximum mixed income N is represented in financial accounting.

In other words, while the above-mentioned general consolidated financial statements aim to disclose financial contents as “investment information for investors” to the parent company, the self-employed The purpose of the consolidated financial statements for (i) is to clarify the "actual business results for improving our own business." In other words, the purpose of using consolidated financial statements for actual simple commodity economists is required only to be useful for managing their own business.

The system for preparing consolidated financial statements according to the invention of the present application has been made from the above-mentioned viewpoints, and the self-employed person, such as a sole proprietorship, has his own business and the financial status of the entire business entity group that he controls. The purpose is to be able to clarify the management entity for themselves.

[0036]

Means for Solving the Problems In order to achieve the above object, the invention of this application is provided with the following means for solving the problems.

(1) The invention of claim 1 The system for preparing consolidated financial statements for a self-employed person according to the present invention includes a personal computer having a program for preparing consolidated financial statements. Importing various accounting data, which is the consolidated data of the business entity to be consolidated determined in advance, mainly as computer data or inputting it as manual data, creating a balance sheet, income statement, etc. of each business entity, After that, these accounts are changed in evaluation and consolidated, and consolidated financial statements are prepared.

Therefore, in this configuration, as described above, various accounting data serving as consolidated data of the business entity to be consolidated determined mainly by the sole proprietor for the personal computer can be imported as computer data or manual data. To create a balance sheet, profit and loss statement, etc. for each of the business entities, and then make a valuation change and consolidation process for each of those accounts to create consolidated financial statements as described above. W '= C
+ N, the value growth of self-employed persons such as sole proprietors who act for the maximum of mixed income N can be represented in financial accounting. Being able to clarify for yourself the financial condition and operating substance of the controlling entity group as a whole.

(2) The invention of claim 2 The system for preparing consolidated financial statements for a self-employed person according to the present invention is characterized in that, in the configuration of the invention of claim 1, the various accounting data serving as consolidated data of the business entity to be consolidated are When importing as computer data, a personal computer having a program for preparing consolidated financial statements and a personal computer for accounting management of a consolidated business entity are connected online, and various accounting data serving as consolidated materials are arbitrarily downloaded. It is characterized by the following.

Accordingly, in this configuration, when importing various accounting data as the consolidated data of the consolidated business entity as computer data as described above, the personal computer having the program for preparing the consolidated financial statements and the personal computer of the consolidated business entity are used. The user can easily import various accounting data, which is used as consolidated data, without connecting to a personal computer for accounting management online without any manual work.

[0041]

DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS (Embodiment 1) The system block diagrams and flowcharts of FIGS. 1 to 6 show the structure of a consolidated financial statement preparing system for a self-employed person according to Embodiment 1 of the present invention. And action.

(Characteristics of consolidated financial statements for self-employed persons)
As mentioned above, while the general consolidated financial statements aim to disclose financial information as required by the Securities and Exchange Law as "investment information for investors" to the parent company, The consolidated financial statements according to the embodiment of the present invention are consolidated financial statements for a simple commodity economy,
The purpose of this report is to clarify “business results for improving our own business”. It also has the following characteristics that are different from those of the ordinary consolidated financial statements.

(1) Financial Status and Operating Results of Consolidated Group General consolidated financial statements are prepared based on individual financial statements to clarify the financial status and operating results of a corporate group as a single entity. Will be. The object there is
The formula for the movement of industrial capital by Marx (W '= C +
(V + M). In contrast, the consolidated financial statements for the simple commodity economy in the invention of this application are (W ′
= C + N) is a business group of family members who act in search of the maximum of mixed income N as a result of voluntary labor expressed as: The main objective is to clarify the financial condition and business performance of the group.

(2) Scope of Consolidation The scope of consolidation under the general consolidated financial statement system refers to the scope of companies included in the consolidated financial statements. According to the Consolidated Financial Statements Principles, the dominance criterion is adopted as the basis for determining the scope of consolidation, and "the parent company is the other company."
("Revised Consolidated Financial Statements Principle 3-2"), the method of determining the scope of consolidation based on substantial standards. In other words, a parent company and a subsidiary that are substantially controlled and dependent,
A corporation and a corporation, etc., except those whose temporal relationship is temporary,
In principle, they must be included in the scope of consolidation. On the other hand, the scope of consolidation of simple commodity economists is that the purpose of consolidation is to correctly display mixed income N as described above, so that an individual employer and a corporation or other business entity controlled by that individual do not. It means connection. 7 to 7 shown as an example
In the connection example of FIG. 9, the business owner, the corporation (company A) and the corporation (company B) controlled by the business owner are shown as being in the connection range, corresponding to the configuration of FIG. 1 described below.

(3) Market value evaluation of assets and liabilities based on consolidated financial statements Next, the basis for preparing a consolidated balance sheet will be described. According to the general principles of consolidated financial statements, the basic principle for preparing a consolidated balance sheet is “The consolidated balance sheet is based on the amounts of assets, liabilities and equity in the parent and subsidiary's individual balance sheets. Of investment and capital accounts and receivables and payables. The basic procedure for preparing a consolidated balance sheet is to firstly eliminate the investment account for the parent company's subsidiary and the corresponding subsidiary's capital account in the consolidated financial statements based on the acquisition date.
Consists of the elimination of receivables and payables between consolidated companies in the consolidated financial statements. Elimination of investment and capital accounts is performed both between the parent company and the subsidiaries and between the subsidiaries. Elimination is in principle based on the tiered method, but under certain conditions it is also possible to use the collective method. The elimination difference is presented as a consolidation adjustment account. However, if the cause can be easily analyzed for the difference, it will be transferred to the appropriate subject. Items for which a cause analysis cannot be performed must be entered in the consolidation adjustment account and amortized over the same amount each period. The elimination of receivables and payables between consolidated companies in the consolidated financial statements is not limited to fixed monetary claims or fixed monetary obligations, but also includes prepaid expenses, accrued income, unearned income and accrued expenses related to intercompany transactions. Contains. In addition, the balance sheet value of investment accounts for unconsolidated subsidiaries and affiliates is determined by the equity method in principle.

At the time of gaining control, the parent company will eventually acquire the assets and liabilities of the subsidiary through the acquisition of shares. The revised consolidation principle states that “on the date of acquisition of control, the fair value or fair value (hereinafter referred to as fair value) is the same as when acquiring assets and liabilities separately from the book value in the individual financial statements of a subsidiary. (Refer to “Notes to Consolidation” 1 of 4-2, “Revised Principles for Consolidating Financial Statements”). In this case, only the assets and liabilities of the subsidiary at the time of control are valued. Subsidiary alone can be interpreted as the acquisition cost if the date on which the parent company acquired the subsidiary is considered the date of acquisition of control. Considering this, market valuation is also a category of cost accounting.

However, in the consolidated financial statements for simple commodity economists, since the consolidated financial statements are for the sake of themselves and the mixed income N due to voluntary labor is indicated, the assets and liabilities of individuals and the date of acquisition of control are obtained. The assets and liabilities of subsidiaries at the date of the corporation (often a legal entity) are also marked to market. Both the individual balance sheet and the individual balance sheets of subsidiaries are valued at fair value for asset and liability items in the separate financial statements by legal entity and disclosed in the consolidated financial statements.

With respect to the features described above, the above-mentioned general one and the one for the new self-employed person shown here are compared and arranged as follows.

[0049]

[Table 1]

FIGS. 7 to 9 show an example of the preparation of consolidated financial statements for the self-employed person (simple commodity economizer). Case of company A and company B). 7 to 9 are configured as follows.

FIG. 7: Individual Financial Statements (Preparation of Consolidated Balance Sheet) The consolidated balance sheet is a financial statement showing the financial condition of the corporate group as of the consolidated closing date. (1) Individuals and Company A (2) Evaluate the assets and liabilities of individuals, companies A and B based on the amounts of assets, liabilities and capital in the individual balance sheets of Company A and Company B. To cancel out.

(Preparation of Consolidated Statement of Income) The consolidated statement of income is a financial statement showing the business results of the corporate group for one consolidated fiscal year.

FIG. 8: Example of journal entry (starting journal entry) This means a journal entry that is made at the start of consolidated accounting after the second year of consolidated accounting. This is a journal entry that accumulates items that affect the beginning balance of surplus.

(Distribution of net income of Company B) (Consolidation elimination journal) FIG. 9—Consolidated Financial Statements Consists of a consolidated balance sheet, a consolidated balance sheet, a consolidated income statement, and a consolidated retained earnings statement.

(Configuration of Consolidated Financial Statement Preparation System) First, FIG. 1 shows a schematic device configuration of a consolidated financial statement preparation system for a self-employed person according to the first embodiment of the present invention.

In FIG. 1, reference numeral 1 denotes a personal computer owned by a sole proprietor who has a dominant position in the consolidation relationship. The personal computer employs a consolidated financial statement preparation program as described later and incorporates, for example, a hard disk. It comprises a main body 1a, an operation keyboard 1b, a click mouse 1c, a display 1d for displaying various data, a printer 2, an output paper 3 and the like.

In the case of this embodiment, the personal computer 1 owned by the sole proprietor is, for example, a host computer, and the aforementioned corporation A to be linked is
PCs 5A and 5B for accounting management and digital communication lines (ISDN) 4
Are connected so that online communication is possible. Therefore, the accumulated data of various accounting software, which are the consolidated data of the consolidated companies A and B, can be extracted online as needed, and can be arbitrarily downloaded to the hard disk of the main unit 1a.

(Step of preparing consolidated financial statements) Next, FIGS.
Shows a consolidated financial statement preparing step according to Embodiment 1 of the present invention.

(1) Basic Process (See FIG. 2) The flowchart of FIG. 2 shows the overall configuration of the consolidated financial statement preparing process.

The system for preparing consolidated financial statements according to the present embodiment broadly divides various data necessary for preparing consolidated financial statements from various accounting systems (accounting software) employed by the consolidated companies A and B described above. A data extraction processing step (steps S _{1 to} S ₃ ) for extracting and creating a desired consolidated financial statement preparation file, and an introduction processing step (step S ₅ ) necessary at the initial stage when the consolidated financial statement preparation system is adopted and the accompanying steps a data storage step (step S _6), this introduction process like (S _5, S ₆₎ hereinafter (second and subsequent) the assumption that has completed the data extraction processing step (S ₁ ~
Preparation processing step performed after S ₃ ) (step S ₇ )
After the preparation processing step (S ₇ ) is completed, the land evaluation processing step (step S ₈ ) performed when there is land as consolidated data, and the land evaluation processing step (S ₈ ) are performed. And a normal processing step (step S ₉ ) for final preparation of consolidated financial statements.

(2) Introduction process (see FIG. 3) The introduction process (step S ₅ ) of FIG. 2 is specifically performed as shown in steps S _{51 to} S ₅₉ of the flowchart of FIG. You. The introduction processing step is a processing step performed when the system is introduced, and is unnecessary for the second and subsequent times.

[0062] That is, in the introduction process, first step to input the company name or personal name, etc. Each company information in step S ₅₁ the accounts of descending order (No.1~No.n) S
After storing in the hard disk once at _52, imported into consolidated financial statements file created as described above, the respective companies A, and input set accounting information B, and accounts systems required at step S ₅₃ I do. Next, the necessary account system thus imported is displayed on the display 1d of the personal computer 1, and step S
To check whether or not there is an account to be corrected at _54, is the asset data (land and buildings, such as the personal name of the personal name of the case of an individual employer other than the corporation in step S ₅₅ in the case that need to be modified After inputting what is being provided to the business), necessary account correction maintenance is performed (step _S56 ). On the other hand, if no correction is necessary, step S
First, enter the consolidated financial statements system by manual work in ₅₇ (determination of the account name, the output shares of settings, etc.) aggregate on that, the each company A in step S _58, in the consolidated on any accounts the accounts of B the decision to, i.e. make the settings of consolidated financial account system, and stores the processing in the hard disk in step S _59.

(3) Preparation Processing Step (See FIG. 4) The preparation processing step (step S ₇ ) of FIG. 2 is specifically performed as shown in the flowchart of FIG.

That is, first, in step S ₇₁ , the hard disk on which the consolidated financial statement account system has been set as described above is set, and the amount of each account in the consolidated financial statement creation file created as described above is calculated. Import and store in step _S74 . At this time, apart from the data extracted from the accounting systems of the above-mentioned companies, if there are personal assets such as land and buildings that are provided to the business but are in the name of the individual, the price of the property is determined in step _S73. Is manually input and stored together.

Next, the process proceeds to step _S75 , where the stored total amount of each account system is displayed on the display screen, and it is checked whether or not it is necessary to make corrections.
After having properly fix the amount of the corresponding accounts in step S ₇₆ if it is judged that there is a need for modifications when it is not needed for other modifications directly proceeds to step S _77, and stores anew the hard disk.

(4) Land Evaluation Processing (See FIG. 5) The land evaluation processing (step S ₈ ) of FIG. 2 is specifically performed as shown in the flowchart of FIG.

That is, first, land information is input (step S ₈₁ ). This land information is input by selecting a predetermined company (either company A or company B) to be consolidated and displaying a list of land rights of the company on the screen, location, owner, land title, use classification. Is entered.

Then, the book value and the valuation value of the input land are automatically summed up, and a value obtained by subtracting the book value from the valuation value is calculated (step S ₈₂ ).

Next, a printing operation is performed thereon to print a list of land and rights on the land (step S ₈₃ ).

(5) Normal Processing Step (See FIG. 6) The normal processing step (step S ₉ ) of FIG. 2 is specifically performed as shown in the flowchart of FIG.

That is, as described above, the normal processing steps include data extraction and input from the accounting systems of the respective companies determined as consolidated objects, input of necessary personal data, and the like, introduction processing, preparation processing, and land evaluation processing. Is completed, and it is assumed that the consolidated financial statement account system has been set up. The journal data for consolidation is entered and adjusted, and the preparation and adjustment of the consolidated financial statements are performed (FIGS. 7 to 7).
(See FIG. 9).

In such a case, the following three types of journal contents, namely, a start journal and a consolidation adjustment journal based on the valuation of assets, a consolidation elimination journal based on internal transactions, and a consolidation elimination journal based on minority interests, are given as follows. Entries for consolidation are made for each individual and company,
After carrying out consolidated reconciliation and revaluation, they are combined to produce the final consolidated financial statements.

First, the user enters the journal data of the consolidated company and the journal data of the sole proprietor into debit / credit, summary (comment),
Divided into case type in each manual (step S _11, S _12), it is created and displayed a connecting journal list (step S _13).

Then, the displayed consolidated journal list is checked to determine whether it is necessary to correct the list (step S ₁₄ ).

As a result, if correction is necessary,
Enter journal entries as described above and create a consolidated journal list to correct
Execute the summarization process of money only when it is no longer necessary (step
S _Fifteen). Then, create a consolidated balance sheet (step
S₁₆) And re-evaluate (step S₁₇)
Arithmetic processing (step S₃₈) And finally produce consolidated financial statements
(Step S₃₉).

First, the user deletes the journal data of the consolidated company and the journal data of the sole proprietor by debit / credit, summary (comment),
Divided into case type in each manual (step S _21, S _22), it is created and displayed a connecting journal list (step S _23).

Then, the displayed consolidated journal list is checked to determine whether it needs to be corrected (step S ₂₄ ).

As a result, if correction is necessary,
Enter journal entries as described above and create a consolidated journal list to correct
Execute the summarization process of money only when it is no longer necessary (step
S _{twenty five}). Then, create a consolidated balance sheet (step
S₂₆) And re-evaluate (step S₂₇)
Arithmetic processing (step S₃₈) And finally produce consolidated financial statements
(Step S₃₉).

Consolidation Adjustment Journal by Minority Interests First, the user compares the journal data of the consolidated company and the journal data of the sole proprietor with debit / credit, summary (comment),
Divided into case type in each manual (step S _31, S _32), it is created and displayed a connecting journal list (step S _13).

Then, the displayed consolidated journal list is checked to determine whether it needs to be corrected (step S ₃₄ ).

As a result, if correction is necessary,
Enter journal entries as described above and create a consolidated journal list to correct
Execute the summarization process of money only when it is no longer necessary (step
S ₃₅). Then, create a consolidated balance sheet (step
S₃₆) And re-evaluate (step S₃₇)
Arithmetic processing (step S₃₈) And finally produce consolidated financial statements
(Step S₃₉).

As described above, the system for preparing consolidated financial statements for self-employed persons according to Embodiment 1 of the present invention includes a personal computer having a program for preparing consolidated financial statements. Import or input as computer data various accounting data, which is the consolidated data of the business entity to be consolidated determined in advance mainly by the sole proprietor, and enter the balance sheet, profit and loss statement, etc. of each business entity. Create and then revalue each of those accounts,
The consolidated financial statements are prepared by performing the consolidation process.

Therefore, in this configuration, as described above, various accounting data serving as consolidated data of the business entity to be consolidated determined mainly by the sole proprietor is imported to the personal computer as computer data, To create a balance sheet, profit and loss statement, etc. for each of the business entities, and then make a valuation change and consolidation process for each of those accounts to create consolidated financial statements as described above. W '= C
+ N, the value growth of self-employed persons such as sole proprietors who act for the maximum of mixed income N can be represented in financial accounting. Being able to clarify for yourself the financial condition and operating substance of the controlling entity group as a whole.

Further, in the above-mentioned configuration, the system for preparing consolidated financial statements for the self-employed person may be configured such that when various accounting data serving as consolidated data of the business entity to be consolidated is imported as computer data, the system for preparing consolidated financial statements is prepared. A personal computer having a program is connected online with a personal computer for accounting management of a business entity to be consolidated, and various accounting data serving as consolidated materials are arbitrarily downloaded.

Therefore, in this configuration, when importing various accounting data as the consolidated data of the consolidated business entity as computer data as described above, a personal computer having a program for preparing consolidated financial statements and a personal computer of the consolidated business entity are used. The user can easily import various accounting data, which is used as consolidated data, without connecting to a personal computer for accounting management online without any manual work.

(Embodiment 2) In the above embodiment, a system for preparing consolidated financial statements at the end of the consolidated fiscal year has been described. It can be configured and implemented almost in the same way as an interim consolidated financial statement preparation system.

In that case, the role of the interim consolidated financial statements is
The purpose of this report is to provide useful information on the financial position, operating results, cash flows, etc. of the interim period, so note the segment information by business type, contingent liabilities, important subsequent business, etc.

As a creating method, a performance principle (in principle, the same accounting standard as that of the fiscal year is applied) is adopted instead of the conventional prediction principle.

(Embodiment 3) As described above, it is sufficient that ordinary consolidated financial statements in Japan include a consolidated balance sheet, a consolidated statement of income, a consolidated statement of retained earnings, and a consolidated statement of accounts. (See FIG. 9).

On the other hand, internationally, a “cash flow statement” is further added.

[0091] In Japan, too, a consolidated statement of cash flows was prepared from the fiscal year beginning on or after April 1, 1999 in accordance with the "Comment on Setting the Standards for Consolidated Statements of Cash Flows." It has been determined that it is appropriate to take measures to ensure that the Consolidated Financial Statement Principles are revised and that the preparation of cash flow statements on a consolidated basis is required from the fiscal year ending March 2000. Has become.

The “Cash Flow Statement” displays the status of cash flows in one accounting period for each activity category. It is internationally positioned as one of the financial statements, as it provides important information on the entire business activity as well as the balance sheet and income statement. Therefore, it is a matter of course that this “Cash Flow Statement” may be added to the consolidated financial statements for the self-employed persons as necessary.

The scope of funds covered by the “Cash Flow Statement” is limited to cash (cash on hand and demand deposits) and cash equivalents, the contents of which are to be noted.

In the “Cash Flow Statement”, the cash flows for one accounting period are referred to as “Cash flows from operating activities”, “Cash flows from investing activities”, and “Cash flows from financing activities”.
The flow is divided into three categories and displayed.

The category of “cash flow from operating activities” describes cash flows from transactions other than investment activities and financing activities, in addition to transactions subject to the calculation of operating profit and loss.

The category of “Cash flows from investing activities” describes cash flows from acquisition and sale of fixed assets and acquisition and sale of short-term investments not included in cash equivalents.

The section “Cash flows from financing activities” describes cash flows from investigating and repaying funds.

As a method of displaying “cash flow from operating activities”, a method of displaying total income and total expenditure for each major transaction (direct method) and a method of adjusting adjustment items necessary for net profit are displayed. There is a method (indirect method), and the selective application of these methods is permitted.

[Brief description of the drawings]

FIG. 1 is a block diagram showing a schematic configuration of an entire consolidated financial statement preparing system for a self-employed person according to a first embodiment of the present invention;

FIG. 2 is a flowchart of a basic process showing a flow of an entire consolidated financial statement preparing process in the system.

FIG. 3 is a flowchart showing the contents of an introduction processing step in the system.

FIG. 4 is a flowchart showing the contents of a preparation processing step in the system.

FIG. 5 is a flowchart showing the contents of a land evaluation processing step in the system.

FIG. 6 is a flowchart showing the contents of a normal processing step in the system.

FIG. 7 is an example of preparing consolidated financial statements (individual consolidated balance sheet to individual income statement) by the system.

FIG. 8 is an example of preparing consolidated financial statements (consolidated journal table) by the system.

FIG. 9 is an example of preparing consolidated financial statements (final consolidated financial statements) by the system.

[Explanation of symbols]

1 is a personal computer, 2 is a printer, 4 is a digital line, and 5A to 5C are personal computers for accounting management of a consolidated company.

Claims (2)

[Claims] A personal computer having a program for preparing consolidated financial statements is provided, and various accounting data serving as consolidated data of a business entity to be consolidated determined in advance mainly by a sole proprietor is provided to the personal computer. Or import as manual data, and enter the balance sheet of each
A self-employed person characterized by preparing a profit and loss statement, etc., and then making valuation changes and consolidation processes for each of those accounts to create consolidated financial statements centered on the sole proprietorship. Consolidated financial statement preparation system for. 2. When importing various accounting data as consolidated data of a business entity to be consolidated as computer data, a personal computer having a program for preparing consolidated financial statements and a personal computer for accounting management of the business entity to be consolidated are online. A consolidated financial statement preparation system for self-employed persons, characterized by connecting and downloading various accounting data as consolidated data arbitrarily.