JP7522057B2 - Consolidated accounting system, consolidated accounting method, and consolidated accounting program - Google Patents

Description

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

For example, in a consolidated accounting system, there is a reconciliation task for disclosing consolidated financial statements based on financial accounting information created by an individual accounting system. For example, Patent Document 1 is an example of a system related to cash flows in consolidated accounting.

JP 2017-182786 A

However, the above-mentioned Patent Document 1 does not state anything about preventing input errors and making the consolidation work more accurate and efficient by displaying only the necessary items while ensuring visibility on the adjustment input screen when correcting individual accounting information for cash flows in consolidated accounting.

The present invention was made in consideration of the above problems, and aims to provide a consolidated accounting system, method, and program that can display only the necessary items while ensuring visibility on the adjustment input screen when correcting individual accounting information for cash flows in consolidated accounting, thereby preventing input errors and making consolidation work accurate and efficient.

In order to solve the above-mentioned problems and achieve the object, the present invention provides a consolidated accounting system equipped with a control unit, the control unit being configured to be able to access a CF increase/decrease table definition master in which CF (cash flow) items and CF general account items are registered for each increase/decrease table, an account conversion master in which source general account items and destination general account items are registered for each consolidated company, and CF increase/decrease data including consolidated companies, increase/decrease tables, CF items, source CF general account items, destination CF general account items, and adjusted amounts for each consolidated accounting period, and a designation means for designating a consolidated company and an increase/decrease table, and a means for obtaining CF items from the CF increase/decrease table definition master using the specified increase/decrease table as a key to generate a CF item list, and also obtaining CF general account items from the CF increase/decrease table definition master using the specified increase/decrease table as a key, and obtaining The system is characterized by comprising: a list generating means for retrieving the source general account from the account conversion master using the CF general account as a converted general account and the designated consolidated company as a key, and generating a CF item list including the retrieved converted account and the converted account; a display data list generating means for generating all combinations of the CF item list and the CF item list as a display target list, and generating a display data list by combining CF increase/decrease data based on the display target list; and a display control means for displaying an adjustment input screen on a display unit, and displaying the general account of the CF item list as rows, the CF items of the CF item list as columns, and the adjusted amount of the display data list in a matrix format in the corresponding cells on the adjustment input screen.

According to one aspect of the present invention, the display data list generating means may set the input target flag = True for the display data list if there is data corresponding to the CF increase/decrease table definition master and the subject conversion master, and set the input target flag = False for the display data list if there is no data corresponding to the CF increase/decrease table definition master and the subject conversion master, and the display control means may allow cell input on the adjustment input screen only when the input target flag = True.

According to one aspect of the present invention, the display control means may display a dialogue screen for adjusting the amount in response to a predetermined operation for a cell in which input is possible on the adjustment input screen.

According to one aspect of the present invention, the designation means may further designate a consolidated accounting period, and the display data list generation means may generate a display data list by combining CF increase/decrease data for the designated consolidated accounting period based on the generated display target list.

According to one aspect of the present invention, the system is configured to be able to access an input method setting master in which data types and input methods for consolidated or individual company accounts are associated and registered for each consolidated company, and the display control means may switch the display of the source general account item and the destination general account item for the row on the adjustment input screen according to the settings of the input method setting master.

In order to solve the above-mentioned problems and achieve the object, the present invention provides a consolidated accounting method executed by an information processing device having a control unit, the control unit being configured to be able to access a CF increase/decrease table definition master in which CF (cash flow) items and CF general account items are registered for each increase/decrease table, an account conversion master in which a source general account item and a destination general account item are registered for each consolidated company, and CF increase/decrease data including consolidated companies, increase/decrease tables, CF items, source CF general account items, destination CF general account items, and adjusted amounts for each consolidated accounting period, the control unit being configured to access a designation process executed by the control unit that designates consolidated companies and increase/decrease tables, a designation process that uses the designated increase/decrease table as a key to obtain CF items from the CF increase/decrease table definition master to generate a CF item list, and a designation process that uses the designated increase/decrease table as a key to obtain CF items from the CF increase/decrease table definition master to generate a CF item list, The method includes a list generation step of acquiring an F general account item, acquiring a source general account item from the account conversion master using the acquired CF general account item as a converted general account item and the designated consolidated company as a key, and generating a CF account list including the acquired converted account item and the converted account item; a display data list generation step of generating all combinations of the CF item list and the CF item list as a display target list, combining CF increase/decrease data based on the display target list to generate a display data list; and a display control step of displaying an adjustment input screen on a display unit, and displaying the general account items of the CF item list as rows, the CF items of the CF item list as columns, and the adjusted amounts of the display data list in a matrix format in the corresponding cells on the adjustment input screen.

A consolidated accounting program to be executed by an information processing device having a control unit, the program being configured to be able to access a CF increase/decrease table definition master in which CF (cash flow) items and CF general account items are registered for each increase/decrease table, an account conversion master in which source general account items and destination general account items are registered for each consolidated company, and CF increase/decrease data including consolidated companies, increase/decrease tables, CF items, source CF general account items, destination CF general account items, and adjusted amounts for each consolidated accounting period, and the control unit includes a designation process for designating consolidated companies and increase/decrease tables, a process for obtaining CF items from the CF increase/decrease table definition master using the designated increase/decrease table as a key to generate a CF item list, a process for obtaining CF general account items from the CF increase/decrease table definition master using the designated increase/decrease table as a key, and a process for converting the obtained CF general account items into destination general account items. The program is characterized by being a consolidated accounting program for executing the following steps: a list generation step for acquiring a source general account from the account conversion master using the destination general account and the designated consolidated company as a key, and generating a CF account list including the acquired destination account and the destination account; a display data list generation step for generating all combinations of the CF item list and the CF item list as a display target list, and generating a display data list by combining CF increase/decrease data based on the display target list; and a display control step for displaying an adjustment input screen on a display unit, and displaying the total account of the CF item list as rows, the CF items of the CF item list as columns, and the adjusted amounts of the display data list in a matrix format in the corresponding cells on the adjustment input screen.

According to the present invention, when correcting individual accounting information for cash flows in consolidated accounting, the adjustment input screen displays only the necessary items while ensuring visibility, preventing input errors and enabling accurate and efficient consolidation work.

FIG. 1 is a diagram showing an example of a conventional intercompany transaction reconciliation input screen. FIG. 2 is a diagram showing an example of an intercompany transaction reconciliation input screen according to this embodiment. FIG. 3 is a diagram showing an example of an intercompany transaction reconciliation input screen according to this embodiment. FIG. 4 is a diagram showing an example of a conventional CF increase/decrease table adjustment input screen. FIG. 5 is a diagram showing an example of a CF increase/decrease table adjustment input screen according to this embodiment. FIG. 6 is a diagram showing an example of a CF increase/decrease table adjustment input screen according to this embodiment. FIG. 7 is a block diagram showing an example of the configuration of a consolidated accounting system according to this embodiment. FIG. 8 is a diagram showing an example of the configuration of the input method setting master. FIG. 9 is a diagram showing an example of the configuration of the subject conversion master. FIG. 10 is a diagram showing an example of the configuration of the intercompany transaction offset subject master. FIG. 11 is a diagram showing an example of the configuration of the supplier identification master. FIG. 12 is a diagram showing an example of the configuration of the CF increase/decrease table definition master. FIG. 13 is a diagram showing an example of the configuration of inter-company transaction data. FIG. 14 is a diagram showing an example of the configuration of the CF increase/decrease table data stored in the data table. FIG. 15 is a diagram illustrating an outline of the overall process flow of the intercompany transaction display process executed by the control unit of the consolidated accounting system according to this embodiment. FIG. 16 is a diagram showing sample data for explaining a specific example of the intercompany transaction display process executed by the control unit of the consolidated accounting system according to the present embodiment. FIG. 17 is a diagram showing sample data for explaining a specific example of the intercompany transaction display process executed by the control unit of the consolidated accounting system according to the present embodiment. FIG. 18 is a diagram showing sample data for explaining a specific example of the intercompany transaction display process executed by the control unit of the consolidated accounting system according to the present embodiment. FIG. 19 is a diagram illustrating an outline of the overall processing flow of the CF increase/decrease table display process executed by the control unit of the consolidated accounting system according to this embodiment. FIG. 20 is a diagram showing sample data for explaining a specific example of the CF increase/decrease table display process executed by the control unit of the consolidated accounting system according to the present embodiment. FIG. 21 is a diagram showing sample data for explaining a specific example of the CF increase/decrease table display process executed by the control unit of the consolidated accounting system according to the present embodiment. FIG. 22 is a diagram showing sample data for explaining a specific example of the CF increase/decrease table display process executed by the control unit of the consolidated accounting system according to the present embodiment.

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

[1. Overview]
First, an overview of the present invention will be described with reference to Figures 1 to 6. In a consolidated accounting system, there is an adjustment task for disclosing consolidated financial statement information based on financial accounting information prepared in an individual accounting system.

Because these types of consolidated accounting adjustments involve multiple group companies or offsetting between companies, it is difficult for subsidiary staff to perform them, and so they have traditionally been performed by parent company staff. However, in large corporate groups with many companies, the burden on parent company staff has been an issue.

There was therefore a need to distribute the workload and improve the efficiency of accounting by having subsidiary staff input adjustments that can be completed at a single company and that the subsidiary staff can understand. However, there were challenges in managing the data accurately, as the data that can be entered in consolidated adjustments and the rules for adjustment items can differ depending on the company, and subsidiary staff who are not familiar with consolidated work may make incorrect entries.

When the items that could be entered differed depending on the consolidated company, the layout of the bulk correction screen differed, making it difficult to use and leading to incorrect input. This was because the number of lines increased when there were many accounts used, making the task of checking the entered amounts cumbersome.

In this embodiment, since there is a high risk that subsidiary staff who do not have much knowledge of consolidated operations will make incorrect entries when entering data for each subsidiary, it is thought that by controlling whether input and display are possible for the minimum number of necessary items, mistakes can be prevented and consolidated operations can be carried out smoothly.

In this embodiment, by devising a method of processing and storing data so that the master settings required for collecting and converting data from subsidiary accounting information into the consolidated accounting system can be used for screen display and input control, it has become possible to perform accurate screen control based on rules. Specifically, a mechanism has been created that allows for vertical and horizontal matrix input of specific types of consolidated accounting data (for example, intercompany transactions and cash flow increase/decrease tables) and controls whether input is possible for each combination of columns and rows.

In other words, in this embodiment, when correcting individual accounting information for consolidated accounting, the screen for correcting multiple items at once for specified items (e.g., offsetting intercompany transactions, CF increase/decrease items, etc.) ensures visibility in a table format, while controlling items that do not need to be entered or cannot be entered for consolidated adjustments on a cell/column basis, thereby preventing, for example, input errors by subsidiary company personnel and enabling accurate and efficient consolidation work.

In this way, in this embodiment, by combining and controlling the master data required for data collection and adjustment from the individual company accounting system of consolidated accounting, both listability and display/entry control are achieved. This makes it possible to prevent incorrect input. In addition, it is also possible to switch between displaying consolidated items/individual company items by setting, so that adjustment work can be performed using items that the individual company accounting staff can grasp, realizing both work efficiency and accuracy.

The following explains the examples of (1) intercompany transactions and (2) cash flow (hereafter referred to as "CF") increase/decrease statements in consolidated accounting.

(Intercompany transactions)
Previously, intercompany transactions in consolidated accounting had to be handled by the parent company staff in charge, which resulted in a high workload. In addition, the offsetting journal entry format for intercompany transactions was difficult to view, making it cumbersome to enter and check amounts. In addition, because the offsetting items vary by trading partner company, segment, and account unit, experience and knowledge of consolidation processing and intergroup transactions was required, leading to input errors and increased confirmation workload.

Figure 1 shows an example of a conventional intercompany transaction adjustment input screen. In Figure 1, the debit consolidated company is Company A, the offset group is expenses and revenues, the credit consolidated companies are Company B, Company C, Company D, and Company E, and the total account item is sales, and is displayed in journal entry format. However, in the example shown in Figure 1, the consolidation staff must adjust all the companies' accounts (Company A, Company B, Company C, Company D, and Company E). In addition, while detailed input is possible in journal entry format, it is not easy to view. It is necessary to know the account items that arise for each company.

In this embodiment, therefore, a mechanism has been created that allows for input of intercompany transactions in consolidated accounting in a matrix format of vertical (partner company/segment) x horizontal (subject), and controls whether input is possible for each combination of column and row for each consolidated company. In addition, in this embodiment, the consolidated accounting system uses existing data collection master data to control items that do not need to be entered or cannot be entered for consolidation adjustments on a cell-by-cell basis, preventing input errors by subsidiary company personnel and enabling accurate and efficient consolidation work. In addition, by switching the adjustment unit between consolidated subjects and individual company subjects, flexible control is possible for different subject systems for each consolidated company.

Figures 2 and 3 are diagrams showing examples of the intercompany transaction adjustment input screen in this embodiment. In the example shown in Figure 2, the consolidated company is Company A, the offset group is expenses and revenues, the counterpart consolidated companies are Company B, Company C, Company D, and Company E, and the general account items are sales and cost of sales. As shown in Figure 2, only the items that are the targets of intercompany transaction offsetting for Company A are displayed, and it is possible to switch between consolidated items and individual company items, and only the counterpart companies for intercompany transaction offsetting for Company A are displayed, and only valid combinations of counterpart companies and items for intercompany transaction offsetting for Company A can be entered. Figure 3 shows an example where the consolidated company is Company B.

(Cash flow chart)
Previously, the parent company staff had to prepare the consolidated cash flow statement all at once, which resulted in a high workload. In addition, it was not possible to determine which items were required and which were not required for each consolidated company, and there was no mechanism to prevent incorrect input. Since the need to input data varies depending on the combination of CF subjects and CF items, knowledge and experience of consolidated processing was required, which increased the number of input errors and the burden of confirmation.

Figure 4 is a diagram showing an example of a conventional cash flow increase/decrease table adjustment input screen. The example shown in Figure 4 shows a case where the CF items are fixed assets, the general account items are machinery, equipment, buildings, and software, and the consolidated companies are Company A, Company B, Company C, Company D, and Company E. However, with the conventional technology shown in Figure 4, the person in charge of consolidation must adjust the amounts for all companies, and it is also necessary to understand the account items that arise for each company.

In this embodiment, a system has been created that allows for matrix-type input of vertical (CF subjects) x horizontal (CF items) in the cash flow increase/decrease table for consolidated accounting, and controls whether input is possible for each combination of columns and rows for each consolidated company. In addition, in the consolidated accounting system, items that do not require or cannot be input for consolidation adjustments are controlled at the cell level using existing data collection master data, preventing input errors by subsidiary company personnel and enabling accurate and efficient consolidation work. In addition, by switching the adjustment unit between consolidated subjects and individual company subjects, flexible control is possible for the different subject systems for each consolidated company.

Figure 5 is a diagram showing an example of the cash flow increase/decrease table adjustment input screen in this embodiment. The example shown in Figure 5 shows an example where the CF subject (increase/decrease table) is fixed assets, and the general account subjects are machinery, equipment, and software. As shown in the figure, only the cash flow subject subjects of Company A are displayed, and it is possible to switch between consolidated subjects and individual company subjects, and only valid combinations of cash flow subject subjects and CF items can be displayed and input. Figure 6 shows an example where the consolidated company is Company B.

2. Configuration
An example of the configuration of the consolidated accounting system 100 according to this embodiment will be described with reference to Fig. 7. Fig. 7 is a block diagram showing an example of the configuration of the consolidated accounting system 100 according to this embodiment.

As shown in FIG. 7, the consolidated accounting system 100 is a commercially available desktop personal computer. Note that the consolidated accounting system 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

The consolidated accounting system 100 includes a control unit 102, a communication interface unit 104, a memory unit 106, and an input/output interface unit 108. Each unit of the consolidated accounting system 100 is connected to each other so that they can communicate with each other via any communication path.

The communication interface unit 104 communicatively connects the consolidated accounting system 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 communicatively connecting the consolidated accounting system 100 to the server 200 and the individual accounting systems 400..., and is, for example, the Internet or a LAN (Local Area Network). The individual accounting systems 400... are the accounting systems of each company that is subject to consolidation. The individual accounting systems 400... create intercompany transaction data and CF increase/decrease table data for the company itself.

An input device 112 and an output device 114 are connected to the input/output interface unit 108. The output device 114 may be a monitor (including a touch panel), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that works with a mouse to provide a pointing device function. In the following, the output device 114 may be referred to as the monitor 114 or the printer 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 records computer programs that work with the OS (Operating System) to give commands to the CPU (Central Processing Unit) to perform various processes. The storage unit 106 can be, 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, or an optical disk. The storage unit 106 includes an input method setting master 106a, an account conversion master 106b, an intercompany transaction offsetting subject account master 106c, a customer identification master 106d, a CF increase/decrease table definition master 106e, and a data table 106f.

Figure 8 is a diagram showing an example of the configuration of the input method setting master 106a. Figure 9 is a diagram showing an example of the configuration of the account conversion master 106b. Figure 10 is a diagram showing an example of the configuration of the intercompany transaction offset target account master 106c. Figure 11 is a diagram showing an example of the configuration of the customer identification master 106d. Figure 12 is a diagram showing an example of the configuration of the CF increase/decrease table definition master 106e. Figure 13 is a diagram showing an example of the configuration of intercompany transaction data stored in the data table 106f. Figure 14 is a diagram showing an example of the configuration of the CF increase/decrease table data stored in the data table 106f.

The input method setting master 106a is a master for setting whether adjustments after data collection and conversion on a consolidated basis should be made using consolidated items/consolidated segments, or individual company items/individual company segments. As shown in FIG. 8, the input method setting master 106a can be configured as a table that associates and registers data on consolidated companies, data types, and item input methods (for example, "0: individual company items (= source account items)" and "1: consolidated items (= destination account items converted for consolidation)." Normally, the item input method and segment input method are standardized to one for each company, but it is also possible to set different granularities.

For example, in the example shown in the figure, the third line has the consolidated company "Company A", the data type "Intercompany transaction", and the item input method "0: Individual company item", so the intercompany transaction adjustment input screen displays the individual company item (original account item) in the column. Also, the fourth line has the consolidated company "Company A", the data type "Cash flow", and the item input method "0: Individual company item", so the CF increase/decrease table adjustment input screen displays the individual company item (original account item) in the row.

The account conversion master 106b is a master for setting rules for converting individual company account information into consolidated account information. As shown in FIG. 9, the account conversion master 106b can be configured with tables for registering data on consolidated companies, source general account items, and destination general account items in association with each other.

The intercompany transaction offset subject master 106c is a master for managing subjects that are offset in intercompany transactions. As shown in FIG. 10, the intercompany transaction offset subject master 106c can be configured as a table that associates and registers data on consolidated companies, partner companies, offset groups, and general account subjects.

The customer identification master 106d is a master for setting rules for identifying and converting the counterparty consolidated company of an internal transaction from the customer information of an individual company. As shown in FIG. 11, the customer identification master 106d can be configured with a table that associates and registers data on consolidated companies, customer codes, and counterparty consolidated companies.

The CF Increase/Decrease Table Definition Master 106e is a master for managing the subjects to be extracted and the display layout of the cash flow increase/decrease table. As shown in FIG. 12, the CF Increase/Decrease Table Definition Master can be configured as a table that associates and registers data on the Increase/Decrease Table No., CF item, and CF general account item.

Data table 106f is a file for storing various data such as intercompany transaction data and CF increase/decrease data. As shown in FIG. 13, intercompany transaction data may include data on the consolidated accounting period, consolidated company, source general account item, destination general account item, counterpart consolidated company, adjustment amount, and adjusted amount.

The CF increase/decrease data may include data on the consolidated accounting period, consolidated company, increase/decrease table number, CF item, source CF general account item, CF general account item, adjustment amount, and adjusted amount, as shown in FIG. 14.

Returning to FIG. 7, the control unit 102 is a CPU or the like that performs overall control of the consolidated accounting system 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, required data, etc., and executes various information processing operations based on these stored programs.

The control unit 102 is configured to be able to access the input method setting master 106a, the item conversion master 106b, the intercompany transaction offset target item master 106c, the customer identification master 106d, the CF increase/decrease table definition master 106e, and the data table 106f stored in the memory unit 106. Note that these master groups and the data table 106f may be provided elsewhere (e.g., the server 200) as long as they are accessible by the control unit 102.

The control unit 102 executes, for example, intercompany transaction display processing and CF increase/decrease table display processing. In terms of function concept, the control unit 102 includes a master maintenance unit 102a, a data acquisition unit 102b, a designation unit 102c, a list generation unit 102d, a display data list generation unit 102e, and a screen display control unit 102f.

The master maintenance section 102a is used to input, add, change, etc. data to the input method setting master 106a, the item conversion master 106b, the intercompany transaction offset target item master 106c, the customer identification master 106d, and the CF increase/decrease table definition master 106e in response to the operator's operation of the input device 112 on a master maintenance screen (not shown) displayed on the monitor 114.

The data acquisition unit 102b acquires intercompany transaction data and CF increase/decrease table data for each company from the individual social accounting system 400... and stores it in the data table 106f.

The screen display control unit 102f controls the display and input of various screens (e.g., menu screen, intercompany transaction adjustment input screen (also called "adjustment input screen"), CF increase/decrease table adjustment input screen (also called "adjustment correction input screen"), etc.) displayed on the monitor 114.

Below, the processing of the specification unit 102c, list generation unit 102d, display data list generation unit 102e, and screen display control unit 102f will be explained separately as intercompany transaction display processing and CF increase/decrease table display processing.

(Intercompany Transaction Display Processing)
In the intercompany transaction display process, the designation unit 102c designates a consolidated company or an offset group, for example, in response to an operator's operation of the input device 112 on an intercompany transaction reconciliation input screen displayed on the monitor 114. The designation unit 102c may also designate a consolidated accounting period in response to an operator's operation of the input device 112 on the intercompany transaction reconciliation input screen.

In the intercompany transaction display process, the list generation unit 102d uses the specified consolidated company as a key to obtain the counterpart consolidated company from the customer identification master 106d to generate a counterpart company list, and also uses the specified consolidated company and offset group as keys to obtain a general account item from the intercompany transaction offset target account master 106c, and uses the obtained general account item as a destination general account item and the destination general account item and the specified consolidated company as keys to obtain a source general account item from the account conversion master 106b, and generates an intercompany transaction target list including the obtained destination account item and the source account item.

In the intercompany transaction display process, the display data list generating unit 102e generates all combinations of the partner company list and the intercompany transaction target list as a display target list, and generates a display data list by combining intercompany transaction data based on the generated display target list. In this case, the display data list generating unit 102e may combine intercompany transaction data for the consolidated accounting period specified by the specifying unit 102c.

In this case, the display data list generation unit 102e may set the input target flag = True for the display data list if there is corresponding data in the intercompany transaction offset target item master 106c and the item conversion master 106b, and may set the input target flag = False if there is no corresponding data in the intercompany transaction offset target item master 106c and the item conversion master 106b.

In the intercompany transaction display process, the screen display control unit 102f displays the consolidated partner companies from the partner company list in rows, the general account items from the intercompany transaction target items list in columns, and the adjusted amounts from the display data list in the corresponding cells on the intercompany transaction adjustment input screen.

In this case, the screen display control unit 102f may allow input to a cell on the intercompany transaction reconciliation input screen only when the input target flag in the display data list is set to True.

The screen display control unit 102f may also display a dialogue screen for adjusting amounts for input-enabled cells on the intercompany transaction adjustment input screen in response to a predetermined operation (e.g., the operator double-clicking the mouse of the input device 112, etc.).

In addition, the screen display control unit 102f switches the display of the source general account item and the destination general account item for a column on the intercompany transaction reconciliation input screen according to the settings of the input method setting master 106a.

(CF Increase/Decrease Table Display Processing)
In the CF increase/decrease table display process, the designation unit 102c designates a consolidated company and an increase/decrease table in response to, for example, the operator's operation of the input device 112 on the CF increase/decrease table adjustment input screen displayed on the monitor 114. The designation unit 102c may also designate a consolidated accounting period in response to the operator's operation of the input device 112 on the CF increase/decrease table input screen.

In the CF increase/decrease table display process, the list generation unit 102d uses the specified increase/decrease table as a key to obtain CF items from the CF increase/decrease table definition master 106e to generate a CF item list, and also uses the specified increase/decrease table as a key to obtain CF general accounts from the CF increase/decrease table definition master 106e, and uses the obtained CF general account as a destination general account, obtains a source general account from the account conversion master 106b using the destination general account and the specified consolidated company as a key, and generates a CF item list including the obtained destination general account and the source general account.

In the CF increase/decrease table display process, the display data list generating unit 102e generates all combinations of the CF item list and the CF subject list as a display target list, and generates a display data list by combining CF increase/decrease data based on the generated display target list. In this case, the display data list generating unit 102e may combine CF increase/decrease data for the consolidated accounting period specified by the specifying unit 102c.

In addition, the display data list generation unit 102e may set the input target flag = True for the display data list if there is corresponding data in the CF increase/decrease table definition master 106e and the subject conversion master 106b, and may set the input target flag = False if there is no corresponding data in the CF increase/decrease table definition master 106e and the subject conversion master 106b.

In the CF increase/decrease table display process, the screen display control unit 102f displays the total account items from the CF item list in rows, the CF items from the CF item list in columns, and the adjusted amounts from the display data list in the corresponding cells in a matrix format on the CF increase/decrease table adjustment input screen.

In this case, the screen display control unit 102f may allow cell input on the CF increase/decrease table adjustment input screen only when the input target flag in the display data list is set to True.

The screen display control unit 102f may also display a dialogue screen for adjusting the amount in response to a predetermined operation (e.g., the operator double-clicking with the mouse of the input device 112, etc.) for an input-enabled cell on the CF increase/decrease table adjustment input screen.

In addition, the screen display control unit 102f switches the display of the source general account item and the destination general account item for a column on the CF increase/decrease table adjustment input screen according to the settings of the input method setting master 106a.

3. Specific Examples
7 to 22, a specific example of the processing in the control unit 102 of the consolidated accounting system 100 according to the present embodiment will be described.

(3-1. Intercompany transaction display processing)
(Overall process overview)
An overview of the overall processing flow of the intercompany transaction display processing executed by the control unit 102 of the consolidated accounting system 100 according to this embodiment will be described with reference to Fig. 15. Fig. 15 is a diagram showing a flow for explaining an overview of the overall processing flow of the intercompany transaction display processing executed by the control unit 102 of the consolidated accounting system 100 according to this embodiment. The control unit 102 executes the intercompany transaction display processing, for example, when the intercompany transaction display processing is selected on a menu screen (not shown) displayed on the monitor 114.

In FIG. 15, for example, when the intercompany transaction display process is selected on a menu screen (not shown) displayed on the monitor 114, the screen display control unit 102f displays an intercompany transaction reconciliation input screen on the monitor 114 (step S11).

The designation unit 102c designates a consolidated company and an offset group in response to the operator's operation of the input device 112 on the intercompany transaction reconciliation input screen (step S12). The designation unit 102c may also designate a consolidated accounting period in response to the operator's operation of the input device 112 on the intercompany transaction reconciliation input screen.

The list generation unit 102d uses the specified consolidated company as a key to obtain the counterparty consolidated company from the business partner identification master 106d and generates a list of counterparty companies (step S13).

The list generation unit 102d uses the specified consolidated company and offset group as keys to reference the intercompany transaction offset target item master 106c and the item conversion master 106b to generate an intercompany transaction target list (step S14). Specifically, the list generation unit 102d obtains a general account item from the intercompany transaction offset target item master 106c using the specified consolidated company and offset group as keys, obtains a source general account item from the item conversion master 106b using the obtained general account item as a destination general account item and the specified consolidated company as keys, and generates an intercompany transaction target list including the destination general account item and the source general account item.

The display data list generation unit 102e generates all combinations of the partner company list and the intercompany transaction target list as a display target list (step S15).

The display data list generating unit 102e generates a display data list by combining intercompany transaction data based on the generated display target list (step S16). In this case, the display data list generating unit 102e may combine intercompany transaction data for the consolidated accounting period specified by the specifying unit 102c.

In this case, the display data list generation unit 102e may set the input target flag = True for the display data list if there is corresponding data in the intercompany transaction offset target item master 106c and the item conversion master 106b, and may set the input target flag = False if there is no corresponding data in the intercompany transaction offset target item master 106c and the item conversion master 106b.

The screen display control unit 102f displays, in a matrix format on the intercompany transaction adjustment input screen, the consolidated partner companies from the partner company list as rows, the general account items from the intercompany transaction target items list as columns, and the adjusted amounts from the display data list in the corresponding cells (step S17).

In this case, the screen display control unit 102f may allow input to a cell on the intercompany transaction reconciliation input screen only when the input target flag in the display data list is set to True.

The screen display control unit 102f may also display a dialogue screen for adjusting amounts in response to a predetermined operation (e.g., an operator double-clicking with the mouse of the input device 112, etc.) for an input-enabled cell on the intercompany transaction adjustment input screen.

The screen display control unit 102f may also switch the display of source general account items and destination general account items for columns on the intercompany transaction reconciliation input screen, depending on the settings of the input method setting master 106a.

(Sample data)
Next, a specific example of the intercompany transaction reconciliation display process will be described with reference to Figures 16 to 18. Figures 17 to 18 are diagrams showing sample data for explaining a specific example of the intercompany transaction display process.

For example, when the intercompany transaction reconciliation display process is selected on a menu screen (not shown) displayed on the monitor 114, the screen display control unit 102f displays an intercompany transaction reconciliation input screen.

Figure 18 shows an example of the display of the intercompany transaction reconciliation input screen 500. The example of the intercompany transaction reconciliation input screen 500 has fields for specifying (inputting) extraction conditions such as consolidated accounting period, consolidated company, offset group, etc., a header area with a display button for instructing the display of data that matches the extraction conditions, a detail display area in which the data that matches the extraction conditions is displayed in a matrix format, a register button for registering the displayed data, and an end button. The operator can correct the amount in each cell of the detail display area. When the register button is pressed, the displayed data is registered in the data table 106f as intercompany transaction reconciliation data.

In the following example, the operation after the consolidated accounting period "March 2020", consolidated company "Company A", and offset group "Expenses/Revenues" are specified on the intercompany transaction reconciliation input screen 500 and the display button is pressed will be explained.

Figure 17 (A) shows an example of the supplier identification master 106d. In the example of the supplier identification master 106d shown in the figure, the first line shows the consolidated company "Company A", the supplier code "Supplier 1", and the other consolidated company "Company B", the second line shows the consolidated company "Company A", the supplier code "Supplier 2", and the other consolidated company "Company C", and the third line shows the consolidated company "Company A", the supplier code "Supplier 3", and the other consolidated company "Company D".

The list generation unit 102d uses the specified consolidated company "Company A" as a key to obtain the counterparty consolidated companies "Company B, Company C, Company D, Company E" from the customer identification master 106d, and generates a list of counterparty companies including the counterparty consolidated companies as shown in FIG. 17 (D). In this case, duplicate records are excluded.

Figure 17 (B) is a diagram showing an example of data in the intercompany transaction offset subject master 106c. In the example of the intercompany transaction offset subject master 106c shown in the figure, the first line shows the consolidated company "Company A", the partner company "Company B", the offset group "Expenses/Revenues", and the general account "Sales", the second line shows the consolidated company "Company A", the partner company "Company C", the offset group "Expenses/Revenues", and the general account "Sales", and the third line shows the consolidated company "Company A", the partner company "Company D", the offset group "Expenses/Revenues", and the general account "Sales".

Figure 17 (C) is a diagram showing an example of data of the subject conversion master 106b. In the example of the subject conversion master 106b shown in the figure, the first line is the consolidated company "Company A", the source general account "sales of merchandise", and the destination general account "sales", the second line is the consolidated company "Company A", the source general account "cost of merchandise sales", and the destination general account "cost of sales", the third line is the consolidated company "Company A", the source general account "machinery" and the destination general account "machinery", and the fourth line is the consolidated company "Company A", the source general account "building", and the destination general account "building".

The list generation unit 102d uses the specified consolidated company "Company A" and offset group "Expenses/Revenues" as keys to obtain the general account item "Sales, Cost of Goods Sold" from the intercompany transaction offset target account master 106c, and uses the obtained general account item as the converted general account item and the specified consolidated company "Company A" as keys to obtain the source general account item "Product sales, Cost of Goods Sold" from the account conversion master 106b, and generates an intercompany transaction target list as shown in FIG. 17 (E) that includes the obtained converted account item "Sales, Cost of Goods Sold" and the converted account item "Product sales, Cost of Goods Sold". In this case, duplicate records are excluded.

The display data list generation unit 102e generates a display target list that includes the counterparty consolidated company, the converted general account item, and the converted general account item, as shown in FIG. 17(F), which is a combination of all of the counterparty company list and the intercompany transaction target list.

Figure 16 (D) shows an example of inter-company transaction data. In the example shown in the figure, the first line is the consolidated accounting period "March 2020", the consolidated company "Company A", the source general account "Product sales", the destination general account "Sales", the counterparty company "Company B", the adjustment amount "70,000", and the adjusted amount "1,070,000". The second line is the consolidated accounting period "March 2020", the consolidated company "Company A", the source general account "Product sales", the destination general account "Sales", the counterparty company "Company C", the adjustment amount "30,000", and the adjusted amount "1,530,000". The third line is the consolidated accounting period "March 2020", the consolidated company "Company A", the source general account "Product sales", the destination general account "Sales", the counterparty company "Company D", the adjustment amount "0", and the adjusted amount "2,000,000".

The display data list generating unit 102e combines the intercompany transaction data for the specified consolidated accounting period "year ending March 2020" based on the generated display target list shown in FIG. 16(A) to generate a display data list as shown in FIG. 16(E). The display data list is the display target list items (counterpart consolidated company, destination general account item, source general account item) to which an input target flag and items for the adjustment amount and adjusted amount for the consolidated accounting period for which the intercompany transaction data is specified are added.

The input target flag is set to True if there is data corresponding to the counter consolidated company and converted general account item (general account item) in the display target list in the intercompany transaction offset target item master 106c and the item conversion master 106b shown in FIG. 16 (B), and set to False if there is no corresponding data. For example, in the display data list, for the counter consolidated company "Company B" and the converted general account item "Sales" in the first row, there is corresponding data in the intercompany transaction offset target item master 106c and the item conversion master 106b, so the input target flag is set to True. In addition, for the counter consolidated company "Company B" and the converted general account item "Cost of sales" in the second row, there is no corresponding data in the intercompany transaction offset target item master 106c, so the input target flag is set to False.

In FIG. 18, the screen display control unit 102f displays the consolidated partner companies in the partner company list in rows, the general account items in the intercompany transaction target item list in columns, and the adjusted amounts in the display data list in corresponding cells in a matrix format in the detail display area of the intercompany transaction adjustment input screen 500. In addition, the screen display control unit 102f switches the display of the source general account items and the destination general account items for the columns in the intercompany transaction adjustment input screen 500 according to the settings of the input method setting master 106a. For example, the third row of the input method setting master 106a shown in FIG. 8 displays the source general account items because the consolidated company is "Company A", the data type is "Intercompany transaction", and the item input method is "0: Individual company item". In the detail display area, the adjustment amount and the adjusted amount of the cell can be input (modified). When the adjustment amount is modified, the adjusted amount is automatically modified.

The screen display control unit 102f allows input to a cell on the intercompany transaction adjustment input screen 500 only when the input target flag in the display data list is set to True. In the example shown in the figure, product sales can be input for Company B/Company C, but product sales/product sales cost can be input for Company D/Company E.

In addition, the screen display control unit 102f displays, for example, an adjustment dialog screen 501 for amount adjustment in response to a predetermined operation (for example, the operator double-clicking with the mouse of the input device 112) for an input-enabled cell on the intercompany transaction adjustment input screen 500. The adjustment dialog screen 501 displays the partner company, general account item, collected amount, adjustment amount, and adjusted amount, and allows the adjustment amount and adjusted amount to be modified (adjusted). After modifying the amount, pressing the reflect button (not shown) modifies the amount in the corresponding cell. In this way, the amount in the cell may be modified directly or in the adjustment dialog screen 501.

In this way, on the intercompany transaction adjustment input screen 500, items that do not meet the conditions in the intercompany transaction offsetting item master 106c are not displayed at all, and only items that are permitted for the combination of the counterpart consolidated company and account item are determined to be available for input among the displayed items. Therefore, the intercompany transaction adjustment input screen 500 ensures visibility while displaying only the necessary items, preventing input errors and making consolidation work accurate and efficient. This allows, for example, even a subsidiary employee to easily make corrections.

As described above, in this embodiment, there are provided a designation unit 102c for designating a consolidated company and offset group, a list generation unit 102d for obtaining a counterpart consolidated company from the trading partner identification master 106d using the specified consolidated company as a key to generate a counterpart company list, and for obtaining a general account item from the intercompany transaction offset target item master 106c using the specified consolidated company and offset group as a key, obtaining a source general account item from the item conversion master 106b using the obtained general account item as a destination general account item and the specified consolidated company as a key, and generating an intercompany transaction target list including the obtained destination general account item and the source general account item, and a list generation unit 102c for generating a counterpart company list and an intercompany transaction target list including the obtained destination general account item and the source general account item, and a list generation unit 102d for generating a counterpart company list and an intercompany transaction target list including the counterpart company list and the intercompany transaction target list. The system is equipped with a display data list generating unit 102e that generates all combinations as a display target list and generates a display data list by combining intercompany transaction data based on the generated display target list, and a screen display control unit 102f that displays an adjustment input screen on the monitor 114 and displays in a matrix format, the consolidated partner companies in the partner company list as rows, the general account items in the intercompany transaction target items list as columns, and the adjusted amounts in the display data list as corresponding cells. Therefore, when correcting individual accounting information for intercompany transactions in consolidated accounting, only the necessary items are displayed on the adjustment input screen while ensuring visibility, preventing input errors and making consolidation work accurate and efficient.

(3-2. CF Increase/Decrease Table Display Processing)
(Overall process overview)
An overview of the overall processing flow of the CF increase/decrease table display process executed by the control unit 102 of the consolidated accounting system 100 according to this embodiment will be described with reference to Figure 19. Figure 19 is a diagram showing a flow for explaining an overview of the overall processing flow of the CF increase/decrease table display process executed by the control unit 102 of the consolidated accounting system 100 according to this embodiment. The control unit 102 executes the CF increase/decrease table display process, for example, when the CF increase/decrease table display process is selected on a menu screen (not shown) displayed on the monitor 114.

In FIG. 19, for example, when the CF increase/decrease table display process is selected on a menu screen (not shown) displayed on the monitor 114, the screen display control unit 102f displays a CF increase/decrease table adjustment input screen on the monitor 114 (step S21).

The designation unit 102c designates a consolidated company and a change table in response to the operator's operation of the input device 112 on the CF change table adjustment input screen (step S22). The designation unit 102c may also designate a consolidated accounting period in response to the operator's operation of the input device 112 on the CF change table adjustment input screen.

The list generation unit 102d uses the specified increase/decrease table as a key, references the CF increase/decrease table definition master 106e, obtains CF items, and generates a CF item list (step S23).

The list generation unit 102d uses the specified consolidated company and increase/decrease table as keys to generate a CF item list by referencing the CF increase/decrease table definition master 106e and the item conversion master 106b (step S24). Specifically, the list generation unit 102d obtains a CF general account item from the CF increase/decrease table definition master 106e using the specified increase/decrease table as a key, obtains a source general account item from the item conversion master 106D using the obtained CF general account item as a destination general account item and the specified consolidated company as a key, and generates a CF item list including the obtained destination general account item and the source general account item.

The display data list generation unit 102e generates all combinations of the CF item list and the CF subject list as a display target list (step S25).

The display data list generating unit 102e generates a display data list by combining the CF increase/decrease data based on the generated display target list (step S26). In this case, the display data list generating unit 102e may combine the CF increase/decrease data for the consolidated accounting period specified by the specifying unit 102c.

In addition, the display data list generation unit 102e may set the input target flag = True for the display data if there is corresponding data in the CF increase/decrease table definition master 106e and the subject conversion master 106b, and may set the input target flag = False for the display data if there is no corresponding data in the CF increase/decrease table definition master 106e and the subject conversion master 106b.

The screen display control unit 102f displays the account items from the CF item list as rows, the CF items from the CF item list as columns, and the adjusted amounts from the display data list in a matrix format on the CF increase/decrease table adjustment input screen (step S27).

In this case, the screen display control unit 102f may allow cell input on the CF increase/decrease table adjustment input screen only when the input target flag in the display data list is set to True.

The screen display control unit 102f may also display a dialogue screen for adjusting the amount in response to a predetermined operation (e.g., the operator double-clicking the mouse of the input device 112, etc.) for an input-enabled cell on the CF increase/decrease table adjustment input screen.

The screen display control unit 102f may also switch the display of the source general account item and the destination general account item for a row on the CF increase/decrease table adjustment input screen, depending on the settings of the input method setting master 106a.

(Sample data)
Next, a specific example of the CF increase/decrease table display process will be described with reference to Figures 20 to 22. Figures 20 to 22 are diagrams showing sample data for explaining a specific example of the CF increase/decrease table display process.

For example, when the CF increase/decrease table display process is selected on a menu screen (not shown) displayed on the monitor 114, the screen display control unit 102f displays a CF increase/decrease table adjustment input screen.

Figure 22 shows an example of the display of a CF increase/decrease table adjustment input screen 600. The example of the CF increase/decrease table adjustment input screen 600 has fields for specifying (inputting) extraction conditions such as consolidated accounting period, consolidated company, and increase/decrease table number, a header area with a display button for instructing the display of data that matches the extraction conditions, a detail display area in which data that matches the extraction conditions is displayed in a matrix format, a register button for registering data in the detail display area, and an end button. The operator can correct the amounts in each cell of the detail display area. When the register button is pressed, the displayed data is registered in data table 106f as CF increase/decrease table adjustment data.

In the following example, the consolidated accounting period "FY2020", consolidated company "Company A", and increase/decrease table number "Fixed assets" are specified on the CF Increase/Decrease Table Adjustment Input Screen 600, and the operation after the display button is pressed is explained.

Figure 20 (A) shows an example of the CF change table definition master 106e. In the example of the CF change table definition master 106e shown in the figure, the first line has the change table number "Fixed assets", CF item "Expenditure due to acquisition of tangible fixed assets", and CF general account item "Buildings", the second line has the change table number "Fixed assets", CF item "Proceeds from sale of tangible fixed assets", and CF general account item "Buildings", and the third line has the change table number "Fixed assets", CF item "Expenditure due to acquisition of tangible fixed assets", and CF general account item "Machinery and equipment".

The list generation unit 102d uses the specified increase/decrease table number "Fixed assets" as a key to obtain the CF item list "Expenditure from acquisition of tangible fixed assets, income from sale of tangible fixed assets, expenditure from acquisition of intangible fixed assets, income from sale of intangible fixed assets" from the CF increase/decrease table definition master 106e, and generates a CF item list including CF items such as those shown in FIG. 20 (D). In this case, duplicate records are excluded.

Figure 20 (B) is a diagram showing an example of data of the subject conversion master 106b. In the example of the subject conversion master 106b shown in the figure, the first line is the consolidated company "Company A", the source general account "sales of merchandise", and the destination general account "sales", the second line is the consolidated company "Company A", the source general account "cost of merchandise sales", and the destination general account "cost of sales", the third line is the consolidated company "Company A", the source general account "machinery" and the destination general account "machinery", and the fourth line is the consolidated company "Company A", the source general account "building", and the destination general account "building".

The list generation unit 102d uses the specified increase/decrease table "Fixed assets" as a key to obtain the CF general account items "Buildings, Machinery, Software, Patents" from the CF increase/decrease table definition master 106e, and uses the obtained CF general account item as the destination general account item and the specified consolidated company "Company A" as a key to obtain the source general account item "Machinery, Buildings, Software" from the account conversion master 106b, and generates a CF account list as shown in FIG. 20 (D) that includes the destination account item "Machinery, Buildings, Software" and the obtained source account item "Machinery, Buildings, Software". In this case, duplicate records are excluded.

The display data list generation unit 102e generates a display target list including CF items, destination general account items, and source general account items, as shown in FIG. 20(E), which combines all of the CF item lists and CF subject lists.

Figure 21 (D) is a diagram showing an example of CF increase/decrease data. In the example of CF increase/decrease data shown in the figure, the first line shows the consolidated fiscal year ending "March 2020", consolidated company "Company A", Increase/Decrease Table No. "Fixed assets", CF item "Expenditure for acquisition of tangible fixed assets", original CF general account "Machinery and equipment", CF general account "Machinery and equipment", adjustment amount "0", adjusted amount "-1,000,000", and the second line shows the consolidated fiscal year ending "March 2020", consolidated company "Company B", Increase/Decrease Table No. "Fixed assets", CF item "Expenditure for acquisition of tangible fixed assets", original CF general account "Machinery and equipment", adjustment amount "0", adjusted amount "-1,000,000". "Expenses from sales of tangible fixed assets", original CF general account "Construction buildings", CF general account "Buildings", adjustment amount "0", adjusted amount "-500,000,000", third line: consolidated fiscal year ending "March 2020", consolidated company "Company B", increase/decrease table number "Fixed assets", CF item "Proceeds from sales of tangible fixed assets", original CF general account "Manufacturing equipment", CF general account "Machinery and equipment", adjustment amount "0", adjusted amount "150,000,000".

The display data list generating unit 102e generates a display data list as shown in FIG. 21(E) by combining the CF increase/decrease data for the specified consolidated accounting period "year ending March 2020" based on the generated display target list shown in FIG. 21(A). The display data list is generated by adding items to the display target list (CF item, destination general account item, source general account item) including an input target flag and items for the adjustment amount and adjusted amount for the consolidated accounting period for which the CF increase/decrease data is specified.

The input target flag is set to True if there is corresponding data in the CF increase/decrease table definition master 106e shown in FIG. 21(B) and the item conversion master 106b shown in FIG. 21(C), and is set to False if there is no corresponding data. For example, in the display data list, for the CF item "Expenses due to acquisition of tangible fixed assets" in the first row, the source general account "Machinery and equipment", and the destination general account "Machinery construction", there is corresponding data in the third row of the CF increase/decrease table definition master 106e and the third row of the item conversion master 106b, so the input target flag is set to True. In addition, for the CF item "Expenses due to acquisition of tangible fixed assets" in the third row, the source general account "Software", and the destination general account "Software", there is no corresponding data in the CF increase/decrease table definition master 106e, so the input target flag is set to False.

In FIG. 22, the screen display control unit 102f displays the total account items in the CF item list as rows, the CF items in the CF item list as columns, and the adjusted amounts in the display data list as corresponding cells in a matrix format in the detail display area of the CF increase/decrease table adjustment input screen 600. In addition, the screen display control unit 102f switches the display of the source total account items and the destination total account items for each row in the CF increase/decrease table adjustment input screen 600 according to the settings of the input method setting master 106a. For example, the fourth row of the input method setting master 106a shown in FIG. 8 displays the source total account items because the consolidated company is "Company A", the data type is "Cash flow", and the item input method is "0: Individual company item". In the detail display area, the adjustment amount and the adjusted amount of the cell can be input (modified). When the adjustment amount is modified, the adjusted amount is automatically modified.

The screen display control unit 102f allows input to a cell on the CF increase/decrease table adjustment input screen 600 only when the input target flag in the display data list is set to True. In the example shown in the figure, expenditures due to the acquisition of tangible fixed assets/income from the sale of tangible fixed assets can be input for machinery/buildings, and expenditures due to the acquisition of intangible fixed assets/income from the sale of intangible fixed assets can be input for software.

In addition, the screen display control unit 102f displays, for example, an adjustment dialog screen (not shown) for adjusting amounts in response to a predetermined operation (for example, the operator double-clicking with the mouse of the input device 112) for an input-enabled cell on the CF increase/decrease table adjustment input screen 600. The adjustment dialog screen displays the general account item, CF item, adjustment amount, and adjusted amount, and allows the adjustment amount and adjusted amount to be modified (adjusted). After modifying the amount, pressing the reflect button (not shown) will modify the amount in the corresponding cell. In this way, the amount in the cell may be modified directly or on the adjustment dialog screen.

In this way, on the CF Increase/Decrease Table Adjustment Input Screen 600, CF items that do not meet the conditions in the CF Increase/Decrease Table Definition Master 106e are not displayed at all, and only permitted combinations of general ledger accounts and CF items are determined to be available for input among the displayed items. This makes it possible to display only necessary items while ensuring visibility on the CF Increase/Decrease Table Adjustment Input Screen 600, preventing input errors and making consolidation work accurate and efficient. This allows, for example, even subsidiary staff to easily make corrections.

As described above, according to this embodiment, there is provided a designation unit 102c for designating a consolidated company and a change table, a list generation unit 102d for obtaining CF items from the CF change table definition master 106e using the specified change table as a key to generate a CF item list, obtaining CF general accounts from the CF change table definition master 106e using the specified change table as a key, obtaining a source general account from the account conversion master 106b using the obtained CF general account as a destination general account and the specified consolidated company as a key, and generating a CF item list including the obtained destination account and the source account; The system is equipped with a display data list generation unit 102e that generates combinations as a display target list and generates a display data list by combining CF increase/decrease data based on the display target list, and a screen display control unit 102f that displays an adjustment input screen on the monitor 114 and displays the total account items from the CF item list in rows, the CF items from the CF item list in columns, and the adjusted amounts from the display data list in a matrix format in the corresponding cells on the adjustment input screen. Therefore, when correcting individual accounting information in the CF increase/decrease table of consolidated accounting, only the necessary items are displayed on the adjustment input screen while ensuring visibility, preventing input errors and making consolidation work accurate and efficient.

[4. Contribution to the United Nations-led Sustainable Development Goals (SDGs)]
This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby making it possible to contribute to goals 8 and 9 of the SDGs.

In addition, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, which can contribute to the achievement of SDGs goals 12, 13, and 15.

In addition, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

5. Other embodiments
The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth 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 or part of the processes described as being performed manually can be performed automatically using a known method.

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

Furthermore, with regard to the consolidated accounting system 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, the processing functions of the consolidated accounting system 100, particularly the processing functions 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, or may be realized as hardware using wired logic. The program is recorded on a non-transient computer-readable recording medium that contains programmed instructions for causing the information processing device to execute the processing described in this embodiment, and is mechanically read by the consolidated accounting system 100 as necessary. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in the storage unit 106, such as a ROM or HDD (Hard Disk Drive). This computer program is executed by being loaded into RAM, and cooperates with the CPU to form the control unit 102.

This computer program may also be stored in an application program server connected to the consolidated accounting system 100 via any network, and may be downloaded in whole or in part as needed.

In addition, the program for executing the processing described in this embodiment may be stored on a non-transitory computer-readable recording medium, or may be configured as a program product. Here, the term "recording medium" refers to a memory card, a USB (Universal Serial Bus) memory, a SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), an EEPROM (registered trademark) (Electrically Erasable and Programmable Read Only Memory), a CD-ROM (Compact Disk Read Only Memory), an MO (Magneto-Optical disk), a DVD (Digital Versatile This includes any "portable physical media" such as a Blu-ray (registered trademark) Disc, and a Blu-ray (registered trademark) Disc.

A "program" is a data processing method written in any language or description method, and may be in any format, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a distributed configuration consisting of multiple modules or libraries, and a program that works in conjunction with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, can use well-known configurations and procedures.

The various databases stored in the memory unit 106 are storage devices such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and providing websites.

The consolidated accounting system 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. The consolidated accounting system 100 may be realized by implementing software (including programs or data, etc.) that causes the information processing device to realize the processing described in this embodiment.

Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the figures, and all or part of them can be functionally or physically distributed and integrated in any unit depending on various additions or function additions. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively.

100 Consolidated accounting system 102 Control unit 102a Master maintenance unit 102b Data acquisition unit 102c Designation unit 102d List generation unit 102e Display data list generation unit 102f Screen display control unit 104 Communication interface unit 106 Memory unit 106a Input method setting master 106b Account conversion master 106c Inter-company transaction offset target account master 106d Customer identification master 106e CF increase/decrease table definition master 106f Data table 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network 400 Individual social accounting system

Claims (7)

A consolidated accounting system including a control unit,
The control unit is
A CF increase/decrease table definition master that registers CF (cash flow) items and CF general account items for each increase/decrease table,
For each consolidated company, there is a conversion master that registers the source general account items and the destination general account items,
For each consolidated accounting period, CF increase/decrease data including consolidated companies, increase/decrease table, CF items, source CF general account items, destination CF general account items, and adjusted amounts;
is configured to be accessible to
A means for designating a consolidated company and an increase/decrease table;
a list generating means for obtaining CF items from the CF increase/decrease table definition master using a designated increase/decrease table as a key, generating a CF item list, obtaining a CF general account item from the CF increase/decrease table definition master using the designated increase/decrease table as a key, obtaining a source general account item from the account conversion master using the obtained CF general account item as a destination general account item and the designated consolidated company as a key, and generating a CF item list including the obtained destination account item and the destination account item;
a display data list generating means for generating all combinations of the CF item list and the CF subject list as a display target list, and generating a display data list by combining the CF increase/decrease data based on the display target list;
a display control means for displaying an adjustment input screen on a display unit, and displaying, in a matrix format on the adjustment input screen, total account items of the CF item list in rows, CF items of the CF item list in columns, and adjusted amounts of the display data list in corresponding cells;
A consolidated accounting system comprising: The display data list generating means sets, for the display data list, an input target flag = True when there is data corresponding to the CF increase/decrease table definition master and the item conversion master, and sets an input target flag = False when there is no data corresponding to the CF increase/decrease table definition master and the item conversion master;
2. The consolidated accounting system according to claim 1, wherein said display control means permits input to a cell on said adjustment input screen only when an input target flag is set to True. The consolidated accounting system according to claim 2, characterized in that the display control means displays a dialogue screen for adjusting amounts in response to a predetermined operation for cells that can be input on the adjustment input screen. The designation means further designates a consolidated accounting period,
The consolidated accounting system according to any one of claims 1 to 3, characterized in that the display data list generation means generates a display data list by combining CF increase/decrease data for a specified consolidated accounting period based on the generated display target list. The system is configured to be able to access input method setting master that associates data type with the input method of consolidated subjects or individual company subjects for each consolidated company,
The consolidated accounting system according to any one of claims 1 to 4, characterized in that the display control means switches the display of the source general account item and the destination general account item for the row on the adjustment input screen depending on the setting of the input method setting master. A consolidated accounting method executed by an information processing device having a control unit,
The control unit is
A CF increase/decrease table definition master that registers CF (cash flow) items and CF general account items for each increase/decrease table,
For each consolidated company, there is a conversion master that registers the source general account items and the destination general account items,
For each consolidated accounting period, CF increase/decrease data including consolidated companies, increase/decrease table, CF items, source CF general account items, destination CF general account items, and adjusted amounts;
is configured to be accessible to
Executed in the control unit,
A designation step of designating a consolidated company and an increase/decrease table;
a list generating step of acquiring CF items from the CF increase/decrease table definition master using a designated increase/decrease table as a key, generating a CF item list, acquiring CF general account items from the CF increase/decrease table definition master using the designated increase/decrease table as a key, acquiring source general account items from the account conversion master using the acquired CF general account items as a destination general account items and the designated consolidated company as a key, and generating a CF item list including the acquired destination account items and the destination account items;
a display data list generating step of generating all combinations of the CF item list and the CF subject list as a display target list, and generating a display data list by combining CF increase/decrease data based on the display target list;
a display control process of displaying an adjustment input screen on a display unit, and displaying, on the adjustment input screen, total account items of the CF item list in rows, CF items of the CF item list in columns, and adjusted amounts of the display data list in corresponding cells in a matrix format;
A consolidated accounting method comprising: A consolidated accounting program to be executed by an information processing device having a control unit,
A CF increase/decrease table definition master that registers CF (cash flow) items and CF general account items for each increase/decrease table,
For each consolidated company, there is a conversion master that registers the source general account items and the destination general account items,
For each consolidated accounting period, CF increase/decrease data including consolidated companies, increase/decrease table, CF items, source CF general account items, destination CF general account items, and adjusted amounts;
is configured to be accessible to
In the control unit,
A designation step of designating a consolidated company and an increase/decrease table;
a list generating step of acquiring CF items from the CF increase/decrease table definition master using a designated increase/decrease table as a key, generating a CF item list, acquiring CF general account items from the CF increase/decrease table definition master using the designated increase/decrease table as a key, acquiring source general account items from the account conversion master using the acquired CF general account items as a destination general account items and the designated consolidated company as a key, and generating a CF item list including the acquired destination account items and the destination account items;
a display data list generating step of generating all combinations of the CF item list and the CF subject list as a display target list, and generating a display data list by combining CF increase/decrease data based on the display target list;
a display control process of displaying an adjustment input screen on a display unit, and displaying, on the adjustment input screen, total account items of the CF item list in rows, CF items of the CF item list in columns, and adjusted amounts of the display data list in corresponding cells in a matrix format;
A consolidation program to carry out the above.

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