JP2021196719A - Consolidated accounting device, consolidated accounting method, and consolidated accounting program - Google Patents

Abstract

To provide a consolidated accounting device, a consolidated accounting method, and a consolidated accounting program that can check the consistency of numerical values from the perspectives of a person in charge of a parent company and a person in charge of a subsidiary on an inquiry screen, forms, or the like, before sending consolidated accounting data to a consolidated body and performing item conversion by automatically adding a consolidated account item after item conversion to accounting data entered by the person in charge of the subsidiary in an individual company account item.SOLUTION: Individual company journal data of a consolidated subsidiary is acquired, collected journal data corresponding to a consolidated account item or an individual company account item or a consolidated account item is obtained from the individual company journal data based on an item conversion master and an input method setting master, and the collected journal data for each consolidated subsidiary is displayed.SELECTED DRAWING: Figure 6

Description

The present invention relates to a consolidated accounting device, a consolidated accounting method, and a consolidated accounting program.

In Patent Document 1, by displaying the status of the consolidated settlement processing performed by the person in charge of the subsidiary in association with the execution time, the confirmer of the parent company can confirm the processing status of the input items performed by the subsidiary in chronological order. The configuration is disclosed.

Japanese Unexamined Patent Publication No. 2020-9028

However, in the invention described in Patent Document 1, if the person in charge of the subsidiary does not convert to the consolidated items when creating the consolidated accounting data, the subsidiary is linked to the consolidated accounting data used by the person in charge of the parent company. There was a problem that the person in charge could not confirm the consolidated figures.

The present invention has been made in view of the above problems, and is a consolidated main body by automatically adding a consolidated account after item conversion to the accounting data entered by the person in charge of the subsidiary in the individual company account. Consolidated accounting equipment, consolidated accounting method, which can check the consistency of numerical values from the viewpoints of the person in charge of the parent company and the person in charge of the subsidiary on the inquiry screen or the form before sending the consolidated accounting data to And the purpose is to provide a consolidated accounting program.

In order to solve the above-mentioned problems and achieve the object, the consolidated accounting device according to the present invention is a consolidated accounting device including a storage unit and a control unit, and the storage unit is a consolidation of a parent company. An item conversion storage means for storing an item conversion master set by associating an account item and an individual company account of a consolidated subsidiary, and an input method setting memory for storing an input method setting master for setting an account item input method in the consolidated subsidiary. The control unit comprises means, and the control unit obtains the individual company journal data of the consolidated subsidiary from the individual company journal data based on the individual company journal acquisition means, the subject conversion master, and the input method setting master. The consolidated account item and the individual company account item, or the collection journal acquisition means for acquiring the collection journal data corresponding to the consolidated account item, and the journal display means for displaying the collection journal data for each consolidated subsidiary. It is characterized by being prepared.

Further, in the consolidated accounting apparatus according to the present invention, the journal display means is characterized in that the collected journal data for each consolidated subsidiary is displayed in an adjustable manner based on the input method setting master.

Further, in the consolidated accounting apparatus according to the present invention, the collection journal acquisition means further, when the adjustment journal data adjusted with the collection journal data is input, the subject conversion master, the input method setting master, and the adjustment journal. It is characterized in that the collected journal data is updated based on the data.

Further, in the consolidated accounting apparatus according to the present invention, the control unit further includes a general ledger acquisition means for acquiring general ledger data of the consolidated subsidiary based on the individual company journal data of the consolidated subsidiary. The journal entry display means further features displaying the general ledger data of the consolidated subsidiary.

Further, in the consolidated accounting apparatus according to the present invention, the control unit further includes a consolidated journal acquisition means for acquiring the collected journal data as consolidated journal data when an approval instruction for the collected journal data is input. It is characterized by.

Further, in the consolidated accounting apparatus according to the present invention, the control unit uses the consolidated account item for conversion of the individual company journal data into the collected journal data based on the item conversion master and the input method setting master. Further, the individual company item name master in which the individual company account item is associated with the individual company account item and / or a master setting means for setting the consolidated item name master including the consolidated account item are further provided, and the collection journal acquisition means is described as described above. Obtaining the consolidated account item and the individual company account item, or the collected journal data corresponding to the consolidated account item from the individual company journal data based on the individual company item name master and the consolidated item name master. It is characterized by.

Further, in the consolidated accounting device according to the present invention, the consolidated account item and the individual company account item set in the individual company item name master, or the consolidated account item set in the consolidated item name master can be selected. Further, the connection adjustment input display means for displaying the connection adjustment input screen in which the additional adjustment amount can be input is further provided, and the collection journal acquisition means is further provided with the connection set in the individual company subject name master. If the account and / or the individual company account or the consolidated account set in the consolidated item name master is selected and the additional adjustment amount is entered, the consolidated account and the individual company The account item or the additional collection journal data corresponding to the consolidated account is acquired, and the journal display means obtains the collection journal data and the additional collection journal data for each consolidated subsidiary based on the input method setting master. It is characterized by being displayed in an adjustable manner.

Further, in the consolidated accounting apparatus according to the present invention, when the approval instruction for the additional collected journal data is input, the control unit acquires the additional collected journal data and the collected journal data as consolidated journal data. It is characterized by further providing means.

Further, in the consolidated accounting apparatus according to the present invention, the journal entry means is the consolidated amount corresponding to the consolidated account item and the individual company amount corresponding to the individual company account item for each consolidated subsidiary, or each consolidated subsidiary. The consolidated amount corresponding to the consolidated account of the above is included, and the consolidated account, the individual company account, the individual company amount and / or the consolidated amount can be adjusted based on the input method setting master. The feature is to display the connection confirmation screen.

Further, the consolidated accounting method according to the present invention is a consolidated accounting method for causing a consolidated accounting device including a storage unit and a control unit to execute, and the storage unit is a consolidated account item of a parent company and an individual of a consolidated subsidiary. It is provided with an item conversion storage means for storing an item conversion master set by associating a company account item and an input method setting storage means for storing an input method setting master for setting an account item input method in the consolidated subsidiary. Based on the individual company journal acquisition step for acquiring the individual company journal data of the consolidated subsidiary executed by the control unit, the item conversion master, and the input method setting master, the consolidated account item and the consolidated account item and the consolidated account item It is characterized by including a collection journal acquisition step for acquiring the collection journal data corresponding to the individual company account or the consolidated account, and a journal display step for displaying the collection journal data for each consolidated subsidiary. do.

Further, the consolidated accounting program according to the present invention is a consolidated accounting program for being executed by a consolidated accounting device including a storage unit and a control unit, and the storage unit is a consolidated account item of a parent company and an individual of a consolidated subsidiary. It is provided with an item conversion storage means for storing an item conversion master set by associating a company account item and an input method setting storage means for storing an input method setting master for setting an account item input method in the consolidated subsidiary. In the control unit, based on the individual company journal acquisition step for acquiring the individual company journal data of the consolidated subsidiary, the item conversion master, and the input method setting master, the consolidated account item and the individual from the individual company journal data. It is characterized in that the collection journal acquisition step for acquiring the collection journal data corresponding to the company account or the consolidated account and the journal display step for displaying the collection journal data for each consolidated subsidiary are executed.

According to the present invention, it is possible to switch between the consolidated account and the individual company account in the master setting when inputting the data of each subsidiary. Further, according to the present invention, when the person in charge of the subsidiary inputs the accounting data required for the consolidated package for the company, the display / input can be switched between the individual company's own account and the consolidated account. It has the effect of being able to. Further, according to the present invention, when the person in charge of the subsidiary can grasp only the account items of the company, the person in charge of the subsidiary can confirm and adjust from the viewpoints of the individual company items and the person in charge of consolidation can confirm and adjust the items. Further, according to the present invention, if the person in charge of the subsidiary is aware of the consolidated items and the particle size of the items of the subsidiary is too fine, it is possible to set to display only the consolidated items. As a result, according to the present invention, after the person in charge of the subsidiary inputs the accounting data, the person in charge of consolidation can immediately confirm the amount in the consolidated item, so that the consolidation process can be smoothly performed, the load of the person in charge can be distributed, and the load of the person in charge can be distributed. It has the effect of enabling early settlement of accounts.

FIG. 1 is a diagram showing an example of a conventional accounting system. FIG. 2 is a diagram showing an example of a conventional accounting system. FIG. 3 is a diagram showing an example of a conventional accounting system. FIG. 4 is a diagram showing an example of a conventional accounting system. FIG. 5 is a diagram showing an example of a conventional accounting system. FIG. 6 is a block diagram showing an example of the configuration of the consolidated accounting device according to the present embodiment. FIG. 7 is a flowchart showing an example of processing of the consolidated accounting device in the present embodiment. FIG. 8 is a diagram showing an example of consolidated accounting processing in the present embodiment. FIG. 9 is a diagram showing an example of master setting in this embodiment. FIG. 10 is a diagram showing an example of additional input processing in the present embodiment.

Embodiments of the present invention will be described in detail with reference to the drawings. The present invention is not limited to the present embodiment.

[1. Overview]
First, the outline of the present invention will be described with reference to FIGS. 1 to 5. 1 to 5 are diagrams showing an example of a conventional accounting system.

In accounting, when the parent company of a group company discloses financial statements such as securities reports, it is necessary to add up the financial statements of the companies in the group, adjust internal transactions, etc., and prepare consolidated financial statements.

Conventionally, there are two main patterns of consolidated accounting systems that process financial statements. The pattern shown in Fig. 1 is a system in which the consolidated accounting system and the financial accounting system of each company are separate, and the consolidated accounting system and the finance of the individual company. There was a pattern shown in FIG. 2 in which the accounting system was the same system. Here, in both the patterns of FIGS. 1 and 2, although there is a difference in delivery in a file format or direct cooperation within the system, it is common in that confirmation and adjustment are required on the consolidated accounting system side. There was a problem that the work load of the person in charge of consolidation of the parent company was high, but as a trend in the world, there is also a need to perform consolidation adjustment and disclosure at an early stage after the end-of-term processing of non-consolidated accounting is completed. The speed of consolidated accounting processing was required more than before.

Therefore, in the conventional consolidated accounting system, in order to improve the process shown in FIGS. 1 and 2, there is a pattern in which the person in charge of the subsidiary is made to input a part of the consolidation procedure in a shared manner. The pattern shown in Fig. 3 where there is input by the person in charge of the subsidiary and the pattern shown in Fig. 4 where the consolidated accounting system and the financial accounting system of the individual company are the same system and there is cooperation and input by the person in charge of the subsidiary. However, when the person in charge of the subsidiary performs a part of the consolidation procedure in the pattern shown in FIGS. 3 and 4, a new problem has arisen.

That is, in the patterns of FIGS. 3 and 4, when the person in charge of a subsidiary creates consolidated accounting data, the granularity of the accounts differs between the non-consolidated accounting data and the consolidated accounting data, so that it is necessary to perform data conversion. There was a problem. Further, in the patterns of FIGS. 3 and 4, when the person in charge of the subsidiary creates the consolidated accounting data, if the account item for consolidated accounting is not converted, the data is linked to the consolidated accounting data used by the person in charge of the parent company. Until then, there was a problem that the numbers on the consolidation could not be confirmed.

Further, in the patterns of FIGS. 3 and 4, when the person in charge of the subsidiary creates the consolidated accounting data, if the account is converted into the account for consolidated accounting first, the numerical value with the form of the subsidiary's non-consolidated accounting system, etc. There was a problem that it was not possible to make a direct match and it took time to confirm the amount. For example, as shown in FIG. 5, conventionally, the journal data of the consolidated subsidiaries A and B is collected, and the individual company account is converted into the consolidated account by using the item conversion master, and the collected journal data is used. Since it was stored, there is no problem because the person in charge of consolidation can check it in the consolidated account, but when the person in charge of company A confirms and adjusts, only the consolidated account is displayed, so the consolidated accounting data and the non-consolidated account are displayed. It took a long time to compare with the accounting data.

In this way, conventionally, the person in charge of the parent company accepts the consolidated package data required for consolidated financial statements as a file from the subsidiary, or collects the data directly from the individual social accounting system, and the parent company generally makes the necessary adjustments. However, because the burden of consolidated financial statements of the parent company was an issue, there was a demand for the person in charge of the subsidiary to enter the accounting figures of the subsidiary, but the accounting figures of the subsidiary were displayed and entered. In this case, it becomes difficult to enter data due to the large number of items, and when displaying and inputting in consolidated accounts, it is difficult to compare with the financial statements of individual companies, so it is complicated to check the consistency of numerical values. It caused a new problem such as becoming.

Therefore, in the present embodiment, when the person in charge of the subsidiary shares the input / confirmation of the consolidated accounting system with the person in charge of the parent company, it is possible to switch whether or not to convert the account in advance. It provides a mechanism that facilitates confirmation of the amount of money on both sides.

[2. composition]
An example of the configuration of the consolidated accounting device 100 according to the present embodiment will be described with reference to FIG. FIG. 6 is a block diagram showing an example of the configuration of the consolidated accounting device 100 in the present embodiment.

As shown in FIG. 6, the consolidated accounting device 100 is a commercially available desktop personal computer. The consolidated accounting device 100 is not limited to a stationary information processing device such as a desktop personal computer, but is a portable type such as a commercially available notebook personal computer, a PDA (Personal Digital Assistants), a smartphone, or a tablet personal computer. It may be an information processing device.

The consolidated accounting device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each part of the consolidated accounting apparatus 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 connects the consolidated accounting device 100 to the network 300 so as to be communicable 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 another device via a communication line. Here, the network 300 has a function of connecting the consolidated accounting device 100 and the server 200 so as to be able to communicate with each other, and is, for example, the Internet, a LAN (Local Area Network), or the like.

Various databases, tables, files, and the like are stored in the storage unit 106. In the storage unit 106, a computer program for giving an instruction to a CPU (Central Processing Unit) in cooperation with an OS (Operating System) to perform various processes is recorded. As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) / ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, or the like can be used. The storage unit 106 includes a subject conversion master 106a, an input method setting master 106b, a subject attribute master 106c, and an accounting database 106d.

The item conversion master 106a is a master set by associating the accounts before and after the conversion. Here, the item conversion master 106a may be set by associating the consolidated account of the parent company and the individual company account of the consolidated subsidiary. Further, the item conversion master 106a may be set by associating a consolidated subsidiary, a conversion source account, a conversion source sub-item, a conversion source sub-breakdown item, and / or a conversion destination account.

The input method setting master 106b is a master that sets the account item input method in the consolidated subsidiary. Here, the input method setting master 106b may be set by associating a consolidated subsidiary, a data type, and / or an account item input method and the like.

The item attribute master 106c is a master in which the target account item is set for each data type. Here, the item attribute master 106c is an income statement (PL), a balance sheet (BS), a variable statement, intercompany transaction data, unrealized inventory data, unrealized fixed asset data, depreciation data and / or cash. The target consolidated account may be set for each flow increase / decrease table or the like.

The accounting database 106d stores accounting data. Here, the accounting data includes individual social total data including individual company journal data, consolidated accounting data including consolidated journal data, collected journal data, adjusted journal data adjusted with collected journal data, total account ledger data, and additional collected journal data. , PL data, BS data, fluctuation statement data, intercompany transaction data, unrealized inventories data, unrealized fixed asset data, amortization data and / or cash flow increase / decrease table data and the like. Here, the individual company journal data may include a slip number, an occurrence date, a loan classification, a business establishment identifier, a department identifier, an account item, a sub-item, a sub-breakdown item, a business partner identifier, and / or an amount. In addition, the collected journal data and additional collected journal data include consolidated accounting period identifiers, consolidated subsidiary identifiers, conversion source accounts, conversion source sub-items, conversion source sub-breakdown items, conversion destination accounts and / or collection amounts, etc. You may.

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

The control unit 102 is a CPU or the like that collectively controls the consolidated accounting device 100. The control unit 102 has an internal memory for storing a control program such as an OS, a program that defines various processing procedures, required data, and the like, and performs various information processing based on these stored programs. Run. The control unit 102 functionally includes a master setting unit 102a, a consolidation adjustment input display unit 102b, a journal acquisition unit 102c, a general ledger acquisition unit 102d, and a journal display unit 102e.

The master setting unit 102a sets the master. Here, the master setting unit 102a associates the consolidated account item and the individual company account item used for conversion of the individual company journal data into the collected journal data based on the item conversion master 106a and the input method setting master 106b. An individual company subject name master and / or a consolidated subject name master including a consolidated account may be set. Here, the individual company item name master may be set by associating a consolidated subsidiary, a conversion source account, a conversion source sub-item, a conversion source sub-breakdown item, and / or a conversion destination account. Further, a consolidated account item may be set in the consolidated item name master. Further, the master setting unit 102a may register the set master in the storage unit 106.

The connection adjustment input display unit 102b displays the connection adjustment input screen. Here, the consolidated adjustment input display unit 102b can select and add the consolidated account and the individual company account set in the individual company item name master, or the consolidated account item set in the consolidated item name master. You may display the consolidation adjustment input screen in which the adjustment amount can be input.

The journal acquisition unit 102c acquires journal data. Here, the journal acquisition unit 102c may acquire individual company journal data of a consolidated subsidiary. Further, the journal acquisition unit 102c acquires the consolidated account item and the individual company account item, or the collected journal data corresponding to the consolidated account item from the individual company journal data based on the item conversion master 106a and the input method setting master 106b. You may. Further, the journal acquisition unit 102c may update the collected journal data based on the subject conversion master 106a, the input method setting master 106b, and the adjusted journal data when the adjusted journal data adjusted with the collected journal data is input. .. Further, the journal acquisition unit 102c may acquire the collected journal data as consolidated journal data when an approval instruction for the collected journal data is input. Further, the journal acquisition unit 102c acquires the consolidated account item and the individual company account item, or the collected journal data corresponding to the consolidated account item from the individual company journal data based on the individual company item name master and the consolidated item name master. You may. Further, in the journal acquisition unit 102c, the consolidated account set in the individual company item name master and / or the consolidated account item set in the individual company item name master is selected, and the additional adjustment amount is selected. If is entered, you may want to get additional collection journal data for consolidated and individual company accounts, or for consolidated accounts. Further, the journal acquisition unit 102c may acquire the additional collection journal data and the collection journal data as consolidated journal data when the approval instruction for the additional collection journal data and / or the collection journal data is input. Further, the journal acquisition unit 102c may register the journal data in the accounting database 106d.

The general ledger acquisition unit 102d acquires general ledger data. Here, the general ledger acquisition unit 102d may acquire the general ledger data of the consolidated subsidiary based on the individual company journal data of the consolidated subsidiary. Further, the general ledger acquisition unit 102d may register the general ledger data in the accounting database 106d.

The journal display unit 102e displays the journal data. Here, the journal display unit 102e may display the collected journal data for each consolidated subsidiary. Further, the journal display unit 102e may display the collected journal data for each consolidated subsidiary in an adjustable manner based on the input method setting master 106b. Further, the journal display unit 102e may display the general ledger data of the consolidated subsidiary. Further, the journal display unit 102e may display the collected journal data and the additional collected journal data for each consolidated subsidiary in an adjustable manner based on the input method setting master 106b. In addition, the journal display unit 102e includes the consolidated amount corresponding to the consolidated account item of each consolidated subsidiary, the individual company amount corresponding to the individual company account item, or the consolidated amount corresponding to the consolidated account item of each consolidated subsidiary. , The consolidation confirmation screen in which the consolidation account, the individual company account, the individual company amount and / or the consolidated amount can be adjusted may be displayed based on the input method setting master 106b. Further, the journal entry display unit 102e may display various accounting data.

[3. Concrete example]
Specific examples of this embodiment will be described with reference to FIGS. 7 to 10.

[Consolidated accounting]
Here, an example of consolidated accounting processing in the present embodiment will be described with reference to FIG. 7. FIG. 7 is a flowchart showing an example of processing of the consolidated accounting apparatus 100 in the present embodiment.

As shown in FIG. 7, the journal acquisition unit 102c acquires the individual company journal data of the consolidated subsidiary input via the input device 112 by the person in charge of the consolidated subsidiary (step SA-1).

Then, the master setting unit 102a associates the consolidated account item with the individual company account item used for conversion of the individual company journal data into the collected journal data based on the item conversion master 106a and the input method setting master 106b. Set the company item name master and the consolidated item name master including the consolidated account item (step SA-2).

Then, the journal acquisition unit 102c acquires the consolidated account item and the individual company account item, or the collected journal data corresponding to the consolidated account item from the individual company journal data based on the individual company item name master and the consolidated item name master. Then, it is registered in the accounting database 106d (step SA-3).

Then, the journal display unit 102e includes the consolidated amount corresponding to the consolidated account item of each consolidated subsidiary, the individual company amount corresponding to the individual company account item, or the consolidated amount corresponding to the consolidated account item of each consolidated subsidiary, and , Based on the input method setting master 106b, display on the output device 114 a consolidation confirmation screen in which the consolidated account item, the individual company account item, the individual company amount and / or the consolidated amount can be adjusted (step SA-4).

Then, the journal acquisition unit 102c determines whether or not the adjustment journal data adjusted with the collected journal data has been input to the consolidation confirmation screen via the input device 112 by the person in charge of the consolidated subsidiary or the person in charge of the parent company (step SA-5). ).

Then, when the journal acquisition unit 102c determines that the adjustment journal data has not been input (step SA-5: No), the process shifts to step SA-7.

On the other hand, when the journal acquisition unit 102c determines that the adjustment journal data has been input (step SA-5: Yes), the process shifts to step SA-6.

Then, the journal acquisition unit 102c updates the collected journal data stored in the accounting database 106d based on the subject conversion master 106a, the input method setting master 106b, and the adjustment journal data (step SA-6).

Then, the journal acquisition unit 102c determines whether or not the approval instruction for the collected journal data has been input by the person in charge of the parent company via the input device 112 (step SA-7).

Then, when the journal acquisition unit 102c determines that the approval instruction for the collected journal data has not been input (step SA-7: No), the process shifts to step SA-5.

On the other hand, when the journal acquisition unit 102c determines that the approval instruction for the collected journal data has been input (step SA-7: Yes), the process shifts to step SA-8.

Then, the journal acquisition unit 102c acquires the collected journal data as the consolidated journal data, registers the consolidated journal data in the accounting database 106d (step SA-8), and ends the process.

Here, an example of consolidated accounting processing in the present embodiment will be described with reference to FIG. FIG. 8 is a diagram showing an example of consolidated accounting processing in the present embodiment.

As shown in FIG. 8, in the present embodiment, the individual company journal data of the consolidated subsidiaries A and B are collected, and the individual company of company A is based on the subject conversion master 106a and the input method setting master 106b. For journal data, the individual company account is held at the conversion source because the item input method is an individual company item, and for the individual company journal data of company B, it is added up for each consolidated account because the item input method is a consolidated item. , Collected PL / BL data in which only consolidated accounts are held at the conversion destination is acquired. Therefore, as shown in FIG. 8, in the present embodiment, when the person in charge of company A confirms and adjusts the PL / BS data, the method of inputting the PL / BS data of company A is an individual company account. Since individual company accounts are also displayed on the consolidated PL / BS confirmation screen, it is possible to compare and adjust with non-consolidated accounting data. Further, as shown in FIG. 8, in the present embodiment, when the person in charge of consolidation confirms and adjusts the PL / BS data, the consolidated account items are displayed on the consolidated PL / BS confirmation screen for both company A and company B. Therefore, it is possible to grasp the consolidated figures in a timely manner according to the input of the person in charge of the subsidiary. Further, as shown in FIG. 8, in the present embodiment, when the person in charge of company B confirms and adjusts the PL / BS data, the granularity of the individual company account of company B is fine, and the PL / BS data Since the input method is a consolidated account and the consolidated account is also displayed on the consolidated PL / BS confirmation screen, it is possible to confirm and adjust the consolidated account in the same way as the person in charge of consolidation.

Further, an example of master setting in the present embodiment will be described with reference to FIG. FIG. 9 is a diagram showing an example of master setting in this embodiment.

As shown in FIG. 9, in the present embodiment, based on the subject conversion master 106a and the input method setting master 106b that can be switched for each company and each data type, the combination of possible accounts for company A The individual company item name master is automatically generated, and for company B, since the account item input method is a consolidated account item, the individual company item name master is not generated and the consolidated item name master is automatically generated.

Further, an example of the additional input processing in the present embodiment will be described with reference to FIG. FIG. 10 is a diagram showing an example of additional input processing in the present embodiment.

As shown in FIG. 10, in this embodiment, since the subject input method of the PL / BS data of company A is an individual company subject, the individual company account item set in the individual company subject name master by the person in charge of company A. Is searched and the individual company account and the additional adjustment amount are additionally input to the consolidated PL / BS adjustment input screen, the corresponding additional collection PL / BS data is acquired. In this way, in this embodiment, it is possible to select a subject and adjustment amount that are not recognized in the non-consolidated accounting from the individual company subject name master, such as adjustment of undelivered transactions between companies, and input adjustment. There is. Further, as shown in FIG. 10, in this embodiment, since the subject input method of the PL / BS data of company B is a consolidated subject, the consolidated account item set in the consolidated subject name master by the person in charge of company B is When the consolidated account item and the additional adjustment amount are additionally input to the consolidated PL / BS adjustment input screen after being searched, the corresponding additional collected PL / BS data is acquired. As described above, in the present embodiment, it is possible to select a subject and an adjustment amount that are not recognized in the non-consolidated accounting from the consolidated subject name master and input the adjustment.

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

For example, among the processes described in the embodiments, all or part of the processes described as being automatically performed may be performed manually, or all the processes described as being performed manually may be performed. Alternatively, a part thereof can be automatically performed by a known method.

In addition, processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions for each processing, screen examples, and database configurations shown in this specification and drawings are not specified unless otherwise specified. Can be changed arbitrarily.

Further, with respect to the consolidated accounting device 100, each component shown in the figure is a functional concept and does not necessarily have to be physically configured as shown in the figure.

For example, with respect to the processing functions included in the consolidated accounting apparatus 100, particularly each processing function performed by the control unit 102, all or any part thereof is realized by the CPU and a program interpreted and executed by the CPU. It may be realized as hardware by wired logic. The program is recorded on a non-temporary computer-readable recording medium including a programmed instruction for causing the information processing apparatus to execute the processing described in the present embodiment, and the consolidated accounting apparatus is required. Read mechanically to 100. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or an HDD (Hard Disk Drive). This computer program is executed by being loaded into RAM, and cooperates with the CPU to form a control unit.

Further, this computer program may be stored in an application program server connected to the consolidated accounting device 100 via an arbitrary network, and all or a part thereof can be downloaded as needed. be.

Further, the program for executing the process described in the present embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the "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 EEPROM (registration). Trademarks) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magnet-Optical Disc), MO (Magnet-Optical Disc), DVD (Digital), DVD (Digital) It shall include any "portable physical medium".

Further, the "program" is a data processing method described in any language or description method, regardless of the format such as source code or binary code. The "program" is not necessarily limited to a single program, but is distributed as multiple modules or libraries, or cooperates with a separate program represented by the OS to achieve its function. Including things. It should be noted that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium and the installation procedure after reading in each device shown in the present embodiment.

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

Further, the consolidated accounting 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 consolidated accounting device 100 may be realized by mounting software (including a program or data) that realizes the processing described in the present embodiment on the device.

Furthermore, the specific form of distribution / integration of the device is not limited to the one shown in the figure, and all or part of the device may be functionally or physically in any unit according to various additions or functional loads. It can be distributed and integrated. That is, the above-described embodiments may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

The present invention is useful in all industries and industries having group companies.

100 Consolidated accounting device 102 Control unit 102a Master setting unit 102b Consolidation adjustment input display unit 102c Journal acquisition unit 102d General ledger acquisition unit 102e Journal display unit 104 Communication interface unit 106 Storage unit 106a Subject conversion master 106b Input method setting master 106c Subject attribute Master 106d Accounting Database 108 I / O Interface Unit 112 Input Device 114 Output Device 200 Server 300 Network

Claims (11)

It is a consolidated accounting device equipped with a storage unit and a control unit.
Equipped with
The storage unit is
An item conversion storage method that stores the item conversion master set by associating the consolidated accounts of the parent company and the individual company accounts of the consolidated subsidiary.
An input method setting storage means for storing an input method setting master in which an account entry method is set in the consolidated subsidiary, and an input method setting storage means for storing the account item input method.
Equipped with
The control unit
The individual company journal acquisition means for acquiring the individual company journal data of the consolidated subsidiary, and
Collection journal acquisition to acquire the consolidated account and the collected journal data corresponding to the consolidated account or the consolidated account from the individual company journal data based on the item conversion master and the input method setting master. Means and
A journal display means for displaying the collected journal data for each consolidated subsidiary, and
A consolidated accounting device characterized by being equipped with. The journal display means is
The consolidated accounting device according to claim 1, wherein the collected journal data for each consolidated subsidiary is displayed in an adjustable manner based on the input method setting master. The collection journal acquisition means is
Further, when the adjusted journal data adjusted with the collected journal data is input, the claim is characterized in that the collected journal data is updated based on the subject conversion master, the input method setting master, and the adjusted journal data. Item 2. The consolidated accounting device according to item 2. The control unit
A general ledger acquisition means for acquiring general ledger data of the consolidated subsidiary based on the journal entry data of the individual company of the consolidated subsidiary.
Further prepare
The journal display means is
The consolidated accounting device according to any one of claims 1 to 3, further comprising displaying the general ledger data of the consolidated subsidiary. The control unit
A consolidated journal acquisition means for acquiring the collected journal data as consolidated journal data when an approval instruction for the collected journal data is input.
The consolidated accounting apparatus according to any one of claims 1 to 4, further comprising. The control unit
Individual company item name master that associates the consolidated account item with the individual company account item used for conversion of the individual company journal data to the collected journal data based on the item conversion master and the input method setting master. , And / or a master setting means for setting a consolidated item name master including the consolidated account item,
Further prepare
The collection journal acquisition means is
Based on the individual company item name master and the consolidated item name master, the consolidated account item and the individual company account item, or the collected journal data corresponding to the consolidated account item is acquired from the individual company journal data. The consolidated accounting device according to claim 1, wherein the consolidated accounting device is characterized by the above. The consolidated account set in the individual company item name master and the individual company account item, or the consolidated account item set in the consolidated item name master can be selected, and an additional adjustment amount can be input. Concatenation adjustment input display means to display the concatenation adjustment input screen,
Further prepare
The collection journal acquisition means is
Further, the consolidated account and / or the individual company account set in the individual company item name master, or the consolidated account item set in the consolidated item name master is selected, and the additional adjustment amount is selected. If is entered, the consolidated account and the individual company account, or the additional collection journal data corresponding to the consolidated account is acquired.
The journal display means is
The consolidated accounting device according to claim 6, wherein the collected journal data and the additional collected journal data for each consolidated subsidiary are displayed in an adjustable manner based on the input method setting master. The control unit
A consolidated journal acquisition means for acquiring the additional collection journal data and the collection journal data as consolidated journal data when an approval instruction for the additional collection journal data is input.
7. The consolidated accounting apparatus according to claim 7, further comprising. The journal display means is
Includes the consolidated amount corresponding to the consolidated account item and the individual company amount corresponding to the individual company account for each consolidated subsidiary, or the consolidated amount corresponding to the consolidated account item for each consolidated subsidiary, and said. Claim 2 or 3 characterized by displaying a consolidation confirmation screen in which the consolidated account, the individual company account, the individual company amount and / or the consolidated amount can be adjusted based on the input method setting master. Consolidated accounting equipment described in. It is a consolidated accounting method for making a consolidated accounting device equipped with a storage unit and a control unit execute.
The storage unit is
An item conversion storage method that stores the item conversion master set by associating the consolidated accounts of the parent company and the individual company accounts of the consolidated subsidiary.
An input method setting storage means for storing an input method setting master in which an account entry method is set in the consolidated subsidiary, and an input method setting storage means for storing the account item input method.
Equipped with
It is executed by the control unit.
The individual company journal acquisition step for acquiring the individual company journal data of the consolidated subsidiary, and
Collection journal acquisition to acquire the consolidated account and the collected journal data corresponding to the consolidated account or the consolidated account from the individual company journal data based on the item conversion master and the input method setting master. Steps and
The journal display step for displaying the collected journal data for each consolidated subsidiary,
A consolidated accounting method characterized by including. It is a consolidated accounting program to be executed by a consolidated accounting device equipped with a storage unit and a control unit.
The storage unit is
An item conversion storage method that stores the item conversion master set by associating the consolidated accounts of the parent company and the individual company accounts of the consolidated subsidiary.
An input method setting storage means for storing an input method setting master in which an account entry method is set in the consolidated subsidiary, and an input method setting storage means for storing the account item input method.
Equipped with
In the control unit
The individual company journal acquisition step for acquiring the individual company journal data of the consolidated subsidiary, and
Collection journal acquisition to acquire the consolidated account and the collected journal data corresponding to the consolidated account or the consolidated account from the individual company journal data based on the item conversion master and the input method setting master. Steps and
A consolidated accounting program for executing the journal entry display step for displaying the collected journal data for each consolidated subsidiary.

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