JP7426291B2 - Consolidated accounting device, consolidated accounting method, and consolidated accounting program - Google Patents

Description

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

Patent Document 1 discloses that by displaying the status of consolidated financial settlement processing performed by a person in charge at a subsidiary in association with the execution time, a person confirming the parent company can check the processing status of input items performed by the subsidiary in chronological order. The configuration is disclosed.

JP 2020-9028 Publication

However, in the invention described in Patent Document 1 above, if the person in charge of the subsidiary company does not convert the consolidated account data to consolidated accounting data when creating the consolidated accounting data, the subsidiary company person in charge of the subsidiary company will not be able to convert the consolidated accounting data until it is linked to the consolidated accounting data used by the person in charge of the parent company. There was an issue in which the person in charge was unable to confirm the consolidated figures.

The present invention was made in view of the above-mentioned problems, and by automatically adding consolidated account items after item conversion to accounting data entered by a subsidiary person in charge of individual company accounts, A consolidated accounting device, a consolidated accounting method, that allows you to check the consistency of numerical values from the perspective of the parent company personnel and subsidiary personnel on the inquiry screen or in the form, before sending the consolidated accounting data to account conversion. and the purpose of providing a consolidated accounting program.

In order to solve the above-mentioned problems and achieve the purpose, a consolidated accounting device according to the present invention is a consolidated accounting device including a storage section and a control section, and the storage section is configured to store consolidated information of a parent company. an item conversion storage means that stores an item conversion master that is set by linking account items and individual company account items of the consolidated subsidiary; and an input method setting memory that stores an input method setting master that sets the account item input method for the consolidated subsidiary. means, and the control unit includes: an individual company journal acquisition means for acquiring individual company journal data of the consolidated subsidiary; a collection journal acquisition means for acquiring collected journal data corresponding to the consolidated account subject and the individual company account subject, or the consolidated account subject; and a journal display means for displaying the collected journal data for each consolidated subsidiary. It is characterized by being equipped.

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

Further, in the consolidated accounting device according to the present invention, the collected journal acquisition means further includes, when adjustment journal data obtained by adjusting the collected journal data is input, the account conversion master, the input method setting master, and the adjusted journal. The method is characterized in that the collected journal entry data is updated based on the data.

Further, in the consolidated accounting device 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 display means is further characterized in displaying the general ledger data of the consolidated subsidiary.

Further, in the consolidated accounting device according to the present invention, the control unit further includes a consolidated journal acquisition unit that acquires 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 device according to the present invention, the control unit includes the consolidated account item used for converting the individual company journal data to the collected journal data based on the item conversion master and the input method setting master. and a master setting unit for setting an individual company item name master that associates the individual company account items with the individual company account items, and/or a consolidated item name master that includes the consolidated account items, and the collection journal acquisition unit includes the Obtaining the collected journal entry data corresponding to the consolidated account item and the individual company account item, or 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, it is possible to select 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. and a consolidation adjustment input display means for displaying a consolidation adjustment input screen in which an additional adjustment amount can be entered, and the collection journal acquisition means further comprises: If the account item and/or the individual company account item, or the consolidated account item set in the consolidated item name master is selected, and the additional adjustment amount is entered, the consolidated account item and the individual company Acquire additional collection journal data corresponding to the account item or the consolidated account item, and the journal display means displays 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 adjustable display.

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

Further, in the consolidated accounting device according to the present invention, the journal display means may display a consolidated amount corresponding to the consolidated account item for each consolidated subsidiary and an individual company amount corresponding to the individual company account item, or each consolidated subsidiary includes the consolidated amount corresponding to the consolidated account item, and the consolidated account item, the individual company account item, the individual company amount, and/or the consolidated amount can be adjusted based on the input method setting master. The feature is that a connection confirmation screen is displayed.

Further, the consolidated accounting method according to the present invention is a consolidated accounting method that is executed by a consolidated accounting device that includes a storage unit and a control unit, and the storage unit stores consolidated account items of a parent company and individual items of consolidated subsidiaries. an item conversion storage means for storing an item conversion master in which company account items are linked and set; and an input method setting storage means for storing an input method setting master in which an account item input method for the consolidated subsidiary is set; A control unit executes an individual company journal acquisition step of acquiring individual company journal data of the consolidated subsidiary; The method is characterized by comprising: a collection journal acquisition step for acquiring collected journal data corresponding to the individual company account item or the consolidated account item; and a journal display step for displaying the collected journal data for each of the consolidated subsidiaries. do.

Further, the consolidated accounting program according to the present invention is a consolidated accounting program to be executed by a consolidated accounting device including a storage unit and a control unit, and the storage unit stores consolidated account items of a parent company and individual items of consolidated subsidiaries. an item conversion storage means for storing an item conversion master in which company account items are linked and set; and an input method setting storage means for storing an input method setting master in which an account item input method for the consolidated subsidiary is set; In the control unit, an individual company journal acquisition step of acquiring individual company journal data of the consolidated subsidiary; and a step of acquiring the consolidated account items and the individual company journal entries from the individual company journal data based on the item conversion master and the input method setting master. The present invention is characterized by executing a collection journal acquisition step of acquiring collected journal data corresponding to the company account item or the consolidated account item, and a journal display step of displaying the collected journal data for each of the consolidated subsidiaries.

According to the present invention, when inputting data on each subsidiary, it is possible to switch whether to input consolidated account items or individual company account items in master settings. Furthermore, according to the present invention, when a person in charge of a subsidiary enters accounting data necessary for a consolidated package for one company, it is possible to switch between displaying/inputting data using individual company-specific account items or using consolidated account items. It has the effect of being able to. Further, according to the present invention, when a person in charge of a subsidiary company can only understand the account items of the company, the person in charge of the subsidiary company can check and adjust from the viewpoint of individual company accounts, and the person in charge of consolidation can check and adjust from the perspective of each consolidated account item. Further, according to the present invention, if the person in charge of the subsidiary company knows the consolidated items and the granularity of the subsidiary items is too fine, it is possible to set the consolidated items only to be displayed. As a result, according to the present invention, after the person in charge of the subsidiary enters accounting data, the person in charge of consolidation can immediately confirm the amount in the consolidated items, so that the consolidation process is carried out smoothly, the load of the person in charge is distributed, and This 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 in this embodiment. FIG. 7 is a flowchart showing an example of processing of the consolidated accounting device in this embodiment. FIG. 8 is a diagram showing an example of consolidated accounting processing in this embodiment. FIG. 9 is a diagram showing an example of master settings in this embodiment. FIG. 10 is a diagram illustrating an example of additional input processing in this embodiment.

Embodiments of the present invention will be described in detail based on the drawings. Note that the present invention is not limited to this embodiment.

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

In accounting processing, when the parent company of a group company discloses financial statements such as securities reports, it is necessary to combine the financial statements of the group companies and make adjustments for internal transactions, etc., to prepare consolidated financial statements.

Traditionally, there have been two main types of consolidated accounting systems that perform financial statement preparation processing: the consolidated accounting system and the individual company's financial accounting system are separate systems, as shown in Figure 1, and the consolidated accounting system and the individual company's financial accounting system are separate systems. There was a pattern shown in Figure 2 in which the accounting systems were the same system. Here, in both the patterns in Figures 1 and 2, there are differences in delivery in file format or direct linkage within the system, but the commonality is that confirmation and adjustment are required on the consolidated accounting system side. As a result, there was an issue of a high workload for the person in charge of consolidation at the parent company, but as a trend in the world, there is also a need to perform consolidation adjustments and disclosure as soon as possible after the year-end processing of non-consolidated accounting is completed. There was a need for faster consolidated accounting processing than ever before.

Therefore, in the conventional consolidated accounting system, in order to improve the processes shown in Figures 1 and 2, there is a pattern in which the person in charge of the subsidiary is assigned to input part of the consolidation procedures, and the consolidated accounting system and the financial accounting system of individual companies The pattern shown in Figure 3 is that the two systems are separate systems, and input is made by the person in charge of the subsidiary, and the pattern shown in Figure 4 is that the consolidated accounting system and the individual company's financial accounting system are the same system, and cooperation and input is made by the person in charge of the subsidiary. However, new issues arose when subsidiary personnel carried out part of the consolidation procedures in the pattern shown in Figures 3 and 4.

In other words, in the patterns shown in Figures 3 and 4, when the person in charge of a subsidiary company creates consolidated accounting data, it is necessary to perform data conversion because the granularity of account items is different between the non-consolidated accounting data and the consolidated accounting data. An issue was occurring. In addition, in the patterns shown in Figures 3 and 4, when the person in charge of a subsidiary company creates consolidated accounting data, if it is not converted to account items for consolidated accounting, it will be linked to the consolidated accounting data used by the person in charge of the parent company. Until then, there had been an issue where it was not possible to check the consolidated figures.

Furthermore, in the patterns shown in Figures 3 and 4, when the subsidiary staff creates consolidated accounting data, if they first convert the accounts to consolidated accounting data, the numbers will not match with the subsidiary's standalone accounting system's reports. There was a problem in that it was not possible to reconcile directly, and it took time to confirm the amount. For example, as shown in Figure 5, conventionally, the journal data of consolidated subsidiaries Company A and Company B was collected, and the individual company account items were converted to consolidated account items using the item conversion master, and the collected journal data was converted into consolidated account items. However, when the person in charge of Company A confirms and makes adjustments, only the consolidated account items are displayed, which means that the consolidated accounting data and non-consolidated accounting data are Comparison with accounting data was time consuming.

In this way, conventionally, the consolidated package data required for consolidated financial statements was generally received by a parent company representative in a file from a subsidiary, or collected directly from an individual's accounting system, and the necessary adjustments were made by the parent company. However, because the parent company's consolidated financial statements workload was an issue, there was a demand for the subsidiary's personnel to input the subsidiary's accounting figures, but the subsidiary's account items were displayed and input. In this case, the large number of items makes data entry difficult, and if consolidated account items are displayed and entered, it is difficult to compare them with individual company financial statements, making checking the consistency of numbers complicated. This has given rise to new challenges.

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

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

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

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

The communication interface unit 104 communicably connects the consolidated accounting device 100 to the network 300 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 other devices via a communication line. Here, the network 300 has a function of connecting the consolidated accounting device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 stores a computer program for giving instructions to a CPU (Central Processing Unit) to perform various processes in cooperation with an OS (Operating System). As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, etc. 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 that is set by linking account items before and after conversion. Here, the item conversion master 106a may be set such that the parent company's consolidated account items and the consolidated subsidiary's individual company account items are linked. In addition, the item conversion master 106a may be set with a consolidated subsidiary, a conversion source account item, a conversion source auxiliary item, a conversion source auxiliary breakdown item, and/or a conversion destination account item, etc.

The input method setting master 106b is a master that sets the account entry method for a consolidated subsidiary. Here, the input method setting master 106b may be set in association with consolidated subsidiaries, data types, and/or account input methods.

The item attribute master 106c is a master in which target account items are set for each data type. Here, the item attribute master 106c includes a profit and loss statement (PL), balance sheet (BS), statement of changes, intercompany transaction data, unrealized inventory data, unrealized fixed asset data, depreciation data, and/or cash Target consolidated account items may be set for each flow increase/decrease table, etc.

Accounting database 106d stores accounting data. Here, accounting data refers to individual accounting data including individual company journal data, consolidated accounting data including consolidated journal data, collected journal data, adjusted journal data adjusted from collected journal data, general ledger data, and additional collected journal data. , PL data, BS data, statement of fluctuation data, intercompany transaction data, unrealized inventory data, unrealized fixed asset data, depreciation data, and/or cash flow increase/decrease table data, etc. Here, the individual company journal data may include a slip number, a date of occurrence, a loan classification, an office identifier, a department identifier, an account item, a sub-item, an auxiliary breakdown item, a business partner identifier, and/or an amount, etc. In addition, the collected journal data and additional collected journal data include a consolidated fiscal year end identifier, a consolidated subsidiary identifier, a conversion source account item, a conversion source sub-item, a conversion source sub-item, a conversion destination account item, and/or a collection amount, etc. You can stay there.

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

The control unit 102 is a CPU or the like that controls the consolidated accounting device 100 in an integrated manner. The control unit 102 has an internal memory for storing control programs such as an OS, programs specifying various processing procedures, required data, etc., and performs various information processing based on these stored programs. Execute. 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 a master. Here, the master setting unit 102a associates the consolidated account subject and the individual company account subject, which are used for converting the individual company journal data to the collected journal data, based on the subject conversion master 106a and the input method setting master 106b. An individual company item name master and/or a consolidated item name master including consolidated account items may be set. Here, the individual company item name master may be set in association with a consolidated subsidiary, a conversion source account item, a conversion source auxiliary item, a conversion source auxiliary breakdown item, and/or a conversion destination account item. Furthermore, the consolidated account name master may have consolidated account items set therein. Further, the master setting section 102a may register the set master in the storage section 106.

The connection adjustment input display section 102b displays a connection adjustment input screen. Here, the consolidation adjustment input display section 102b allows selection of the consolidation account items and individual company account items set in the individual company item name master, or the consolidation account items set in the consolidated item name master, and A consolidation adjustment input screen may be displayed that allows input of the adjustment amount.

The journal acquisition unit 102c acquires journal data. Here, the journal acquisition unit 102c may acquire individual company journal data of the consolidated subsidiary. Further, the journal acquisition unit 102c acquires collected journal data corresponding to the consolidated account item and the individual company account item, or 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. Furthermore, when adjusted journal data obtained by adjusting the collected journal data is input, 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. . Furthermore, when an approval instruction for collected journal data is input, the journal acquisition unit 102c may acquire the collected journal data as consolidated journal data. In addition, the journal acquisition unit 102c acquires collected journal data corresponding to consolidated account items and individual company account items, or consolidated account items from individual company journal data based on the individual company item name master and the consolidated item name master. You may. In addition, the journal acquisition unit 102c selects the consolidated account item and/or 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, and selects the additional adjustment amount. If input, additional collected journal entry data corresponding to the consolidated account item and the individual company account item or the consolidated account item may be acquired. Further, when the additional collected journal data and/or the approval instruction for the collected journal data is input, the journal acquisition unit 102c may acquire the additional collected journal data and the collected journal data as consolidated journal data. Further, the journal acquisition unit 102c may register 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 section 102e displays journal data. Here, the journal display unit 102e may display collected journal data for each consolidated subsidiary. Further, the journal display unit 102e may display collected journal data for each consolidated subsidiary in an adjustable manner based on the input method setting master 106b. Further, the journal display section 102e may display general ledger data of consolidated subsidiaries. Further, the journal display unit 102e may display collected journal data and additional collected journal data for each consolidated subsidiary in an adjustable manner based on the input method setting master 106b. The journal display section 102e also includes a consolidated amount corresponding to the consolidated account item of each consolidated subsidiary, an individual company amount corresponding to the individual company account item, or a consolidated amount corresponding to the consolidated account item of each consolidated subsidiary, and , a consolidation confirmation screen may be displayed that allows adjustment of consolidated account items, individual company account items, individual company amounts, and/or consolidated amounts based on the input method setting master 106b. Further, the journal display section 102e may display various accounting data.

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

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

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

Based on the item conversion master 106a and the input method setting master 106b, the master setting unit 102a creates an item that associates the consolidated account items with the individual company account items, which is used for converting the individual company journal data into the collected journal data. A company item name master and a consolidated item name master including consolidated account items are set (step SA-2).

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

The journal display section 102e includes the consolidated amount corresponding to the consolidated account item of each consolidated subsidiary and 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, a consolidation confirmation screen is displayed on the output device 114 in which the consolidated account items, individual company account items, individual company amounts, and/or consolidated amounts can be adjusted (step SA-4).

Then, the journal acquisition unit 102c determines whether or not adjusted journal data obtained by adjusting the collected journal data has been input into the consolidation confirmation screen by the person in charge of the consolidated subsidiary or the person in charge of the parent company via the input device 112 (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 moves 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 journal acquisition unit 102c moves the process 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 an 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 an approval instruction for the collected journal data has not been input (step SA-7: No), the process proceeds to step SA-5.

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

Then, the journal acquisition unit 102c acquires the collected journal data as 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 this embodiment will be described with reference to FIG. 8. FIG. 8 is a diagram showing an example of consolidated accounting processing in this embodiment.

As shown in FIG. 8, in this embodiment, the individual company journal data of Company A and Company B, which are consolidated subsidiaries, is collected, and based on the account conversion master 106a and the input method setting master 106b, Regarding the journal data, since the item input method is individual company items, the individual company account items are retained in the conversion source, and for company B's individual company journal data, the item input method is consolidated items, so the items are summed for each consolidated account item. , the collected PL/BL data in which only the consolidated account items are held in the conversion destination is acquired. Therefore, as shown in FIG. 8, in this embodiment, when the person in charge of Company A confirms and adjusts the PL/BS data, the input method of Company A's PL/BS data is the individual company account item. Since individual company account items are also displayed on the consolidated PL/BS confirmation screen, comparisons and adjustments can be made with the non-consolidated accounting data. Furthermore, as shown in FIG. 8, in this embodiment, when the person in charge of consolidation confirms and adjusts PL/BS data, the consolidated account items are displayed on the consolidated PL/BS confirmation screen for both Company A and Company B. This makes it possible to grasp consolidated figures in a timely manner based on input from subsidiary personnel. In addition, as shown in FIG. 8, in this embodiment, when the person in charge of Company B confirms and adjusts the PL/BS data, the granularity of the individual company account items of Company B is fine, and the PL/BS data is The input method is consolidated account items, and the consolidated account items are also displayed on the consolidated PL/BS confirmation screen, so it is possible to confirm and adjust the consolidated account items in the same way as the person in charge of consolidation.

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

As shown in FIG. 9, in this embodiment, possible combinations of account items for company A are determined based on an account conversion master 106a and an input method setting master 106b that can be switched for each company and data type. An individual company item name master is automatically generated, and for company B, since the account item input method is a consolidated account item, an individual company item name master is not generated, but a consolidated item name master is automatically generated.

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

As shown in FIG. 10, in this embodiment, since the subject input method of company A's PL/BS data is individual company account, the individual company account item set in the individual company account name master by the person in charge of company A is searched and the individual company account item and additional adjustment amount are additionally input on the consolidated PL/BS adjustment input screen, the corresponding additional collected PL/BS data is acquired. In this way, in this embodiment, it is possible to select items and adjustment amounts that are not recognized in non-consolidated accounting from the individual company item name master and enter the adjustment, such as adjustments for unfulfilled transactions between companies. There is. In addition, as shown in FIG. 10, in this embodiment, since the subject input method of Company B's PL/BS data is consolidated subjects, the consolidated account subjects set in the consolidated subject name master by the person in charge of Company B are When a consolidated account item and an 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. In this way, in this embodiment, it is possible to select items and adjustment amounts that are not recognized in standalone accounting from the consolidated item name master and input the adjustment.

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

For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all of the processes described as being performed manually can be performed manually. Alternatively, some of the steps can be performed automatically using known methods.

In addition, unless otherwise specified, information including processing procedures, control procedures, specific names, parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings are included. It can be changed arbitrarily.

Further, regarding the consolidated accounting device 100, each illustrated component is functionally conceptual, and does not necessarily need to be physically configured as illustrated.

For example, the processing functions provided by the consolidated accounting device 100, especially each processing function performed by the control unit 102, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU. Alternatively, it may be realized as hardware using wired logic. Note that the program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processing described in this embodiment, and the program is Machine read to 100. That is, a storage unit such as a ROM or an HDD (Hard Disk Drive) stores a computer program that cooperates with an OS to give instructions to a CPU and perform various processes. This computer program is executed by being loaded into the RAM, and constitutes a control unit in cooperation with the CPU.

Further, this computer program may be stored in an application program server connected to the consolidated accounting device 100 via any network, and it is also possible to download all or part of it as necessary. be.

Further, a program for executing the processing described in this embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, this "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 EEPR. OM (registration) Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk), DVDs (Digital Versatile Discs), Blu-ray (registered trademark) Discs, etc. shall include any “portable physical medium”.

Further, a "program" is a data processing method written in any language or writing method, and does not matter in the form of source code or binary code. Note that a "program" is not necessarily limited to a unitary structure, but may be distributed as multiple modules or libraries, or may work together with separate programs such as an OS to achieve its functions. Including things. Note that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium in each device shown in this embodiment, and the installation procedure after reading.

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

Furthermore, 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 installing software (including programs, data, etc.) that makes the device realize the processing described in this embodiment.

Furthermore, the specific form of dispersion and integration of devices is not limited to what is shown in the diagram, and all or part of them can be functionally or physically divided into arbitrary units according to various additions or functional loads. It can be configured in a distributed/integrated manner. That is, the embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively.

The present invention is useful in all industries that have 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 Account conversion master 106b Input method setting master 106c Account attributes Master 106d Accounting database 108 Input/output interface section 112 Input device 114 Output device 200 Server 300 Network

Claims (11)

A consolidated accounting device comprising a storage unit and a control unit ,
The storage unit is
an item conversion storage means for storing an item conversion master set by linking the consolidated account items of the parent company and the individual company accounts of the consolidated subsidiary;
input method setting storage means for storing an input method setting master in which account entry methods for the consolidated subsidiary are set;
Equipped with
The control unit includes:
an individual company journal acquisition means for acquiring individual company journal data of the consolidated subsidiary;
Collection journal acquisition for acquiring collection journal data corresponding to the consolidated account item and the individual company account item, or the consolidated account item from the individual company journal data based on the item conversion master and the input method setting master means and
Journal display means for displaying the collected journal data for each consolidated subsidiary;
A consolidated accounting device characterized by comprising: The journal display means is
2. The consolidated accounting device according to claim 1, wherein the collected journal entry data for each consolidated subsidiary is displayed in an adjustable manner based on the input method setting master. The collection journal acquisition means is
Furthermore, when adjusted journal data obtained by adjusting the collected journal data is input, the collected journal data is updated based on the item conversion master, the input method setting master, and the adjusted journal data. Consolidated accounting device described in item 2. The control unit includes:
general ledger acquisition means for acquiring general ledger data of the consolidated subsidiary based on the individual company journal data of the consolidated subsidiary;
further comprising;
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 includes:
When an approval instruction for the collected journal data is input, a consolidated journal acquisition means that acquires the collected journal data as consolidated journal data;
The consolidated accounting device according to any one of claims 1 to 4, further comprising: The control unit includes:
Based on the item conversion master and the input method setting master, an individual company item name master that associates the consolidated account items and the individual company account items, which is used for converting the individual company journal data to the collected journal data. , and/or a master setting means for setting a consolidated item name master including the consolidated account items;
further comprising;
The collection journal acquisition means is
Based on the individual company item name master and the consolidated item name master, the collected journal entry data corresponding to the consolidated account item and the individual company account item, or the consolidated account item is obtained from the individual company journal data. The consolidated accounting device according to claim 1, characterized in that: 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, and additional adjustment amounts can be entered. a connection adjustment input display means for displaying a connection adjustment input screen;
further comprising;
The collection journal acquisition means is
Furthermore, the consolidated account item set in the individual company item name master and/or the individual company account item, or the consolidated account item set in the consolidated item name master is selected, and the additional adjustment amount is selected. is input, acquire additional collected journal data corresponding to the consolidated account item and the individual company account item, or the consolidated account item,
The journal display means is
7. 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 includes:
a consolidated journal acquisition unit that acquires the additionally collected journal data and the collected journal data as consolidated journal data when an approval instruction for the additionally collected journal data is input;
8. The consolidated accounting device according to claim 7, further comprising: The journal display means is
Includes the consolidated amount corresponding to the consolidated account item for each consolidated subsidiary and the individual company amount corresponding to the individual company account item, or the consolidated amount corresponding to the consolidated account item for each consolidated subsidiary, and 3. A consolidation confirmation screen is displayed in which the consolidation account item, the individual company account item, the individual company amount, and/or the consolidated amount can be adjusted based on an input method setting master. Consolidated accounting device described in . A consolidated accounting method for execution by a consolidated accounting device having a storage unit and a control unit,
The storage unit includes:
an item conversion storage means for storing an item conversion master set by linking the consolidated account items of the parent company and the individual company accounts of the consolidated subsidiary;
input method setting storage means for storing an input method setting master in which account entry methods for the consolidated subsidiary are set;
Equipped with
executed by the control unit,
an individual company journal acquisition step of acquiring individual company journal data of the consolidated subsidiary;
Collection journal acquisition for acquiring collection journal data corresponding to the consolidated account item and the individual company account item, or the consolidated account item from the individual company journal data based on the item conversion master and the input method setting master step and
a journal display step of displaying the collected journal data for each consolidated subsidiary;
A consolidated accounting method characterized by including. A consolidated accounting program to be executed by a consolidated accounting device having a storage unit and a control unit,
The storage unit includes:
an item conversion storage means for storing an item conversion master set by linking the consolidated account items of the parent company and the individual company accounts of the consolidated subsidiary;
input method setting storage means for storing an input method setting master in which account entry methods for the consolidated subsidiary are set;
Equipped with
In the control section,
an individual company journal acquisition step of acquiring individual company journal data of the consolidated subsidiary;
Collection journal acquisition for acquiring collection journal data corresponding to the consolidated account item and the individual company account item, or the consolidated account item from the individual company journal data based on the item conversion master and the input method setting master step and
a journal display step of displaying the collected journal data for each of the consolidated subsidiaries; and a consolidated accounting program.

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