JP4560171B2 - Computer-readable recording medium recording consolidated settlement method and program - Google Patents

Description

[0001]
BACKGROUND OF THE INVENTION
The present invention relates to accounting processing technology, and more particularly to consolidated settlement processing technology and creation technology of consolidated data for consolidated settlement processing.
[0002]
[Prior art]
Under the Securities and Exchange Law, companies under certain conditions need to make consolidated accounts.
In recent years, companies that do not meet the conditions are also becoming increasingly important to make consolidated financial statements and use them as management materials for group companies.
[0003]
In conventional consolidated financial statements, a company that owns shares at a specified ratio or higher is the parent company, and a company that holds shares at a specified ratio or higher by the parent company is a subsidiary, and the parent company under specified conditions (for example, a listed company) It was stipulated that the settlement of accounts should be made by offsetting certain transactions among the transactions between the parent company and its subsidiaries.
[0004]
In addition, as a conventional consolidated settlement process by the accounting processing device, for example,(I)After the settlement of accounts, manually create a closing / managing journal entry for consolidated settlement and enter it into an accounting file for consolidated settlement, or enter data into another system for consolidated settlement, such as creating a settlement report, or A method of performing consolidated financial statements in conjunction with each other,(B)A method for performing settlement processing after entering or linking independent settlement data to the consolidated settlement system,(C)As in the technique disclosed in Japanese Patent Laid-Open No. 11-203373, all transactions between subsidiaries and affiliated companies are recorded in the database, and a transaction (journal data) corresponding to the business partner is transmitted to perform a revocation method. To make consolidated settlement easier,(D)As in the technique disclosed in Japanese Patent Application Laid-Open No. 11-39409, there is a system that automates the correction of the balance of consolidated subjects through a relay server that generates a transaction information database for all transactions of subsidiaries and affiliated companies.
[0005]
[Problems to be solved by the invention]
As described above, in the conventional consolidated financial statements, a company that holds stocks of a specified ratio or higher is a parent company, a company that holds shares of a specified ratio or higher by the parent company is a subsidiary, and the company is under a specified condition (for example, a listed company). The parent company was supposed to offset the specified transaction among the transactions between the parent company and the subsidiary within the fiscal year. However, the company whose transaction volume exceeds the specified ratio is the affiliated company, and the company that has the subsidiary and / or affiliated company (hereinafter referred to as the affiliated company) The parent company) has been amended to settle its accounts by offsetting certain transactions between the parent company and its subsidiaries within the fiscal year. Therefore, the transaction offset between the parent company and the subsidiary specified by the investment ratio as described above. In some cases, it has been impossible to cope with the consolidated settlement processing by the conventional accounting processing apparatus configured to perform the above.
[0006]
For example, in the conventional relationship between a parent company and a subsidiary, the settlement date of the subsidiary often coincides with that of the parent company. It is expected that the number of subsidiaries or affiliated companies (hereinafter referred to as consolidated companies) that do not coincide with the date of settlement will increase. In addition, there may be differences in the type codes of some courses of the parent company and affiliated companies due to differences in the types of industry between the parent company and affiliated companies (for example, when the parent company is a manufacturing industry and the affiliated company is a construction industry) or due to differences in company size. .
[0007]
In this case,(I)as well as(B)However, there is a problem that the subsidiary and affiliated companies are burdened because it is necessary to make provisional settlements specially at the subsidiaries and affiliated companies in order to organize the settlement dates of the parent company and subsidiaries. Therefore, it is necessary to create data and input data in order to examine and calculate the mutual transactions at the time of consolidated settlement, and to create a consolidated financial statement. Since it takes time and effort, the more the number of subsidiaries and affiliated companies, the more trouble and time it takes. In addition, the above(C)In many cases, the company's consolidated settlement system is a large-scale computer system suitable for use by audit corporations and large companies (listed companies), and it is used by companies with an average size that are expected to be affiliated companies. There is also a problem that it is difficult.
[0008]
Also, the above(C)Or(D)However, there is a problem that the efficiency of processing cannot be realized unless the network is set up and all the consolidated companies participate in this network (such as small affiliated companies and temporary transaction volume). In the case of a company that has become an affiliate due to the increase, it may not participate in the network).
[0009]
The present invention was made in order to solve the problems that occur when the above-mentioned conventional accounting method for accounting for consolidated financial statements is applied to the consolidated financial statements after the revision of the law. Consolidation method for collecting and summarizing mutual journal data to be performed, and settlement process consistently from the accounting process of each individual company.BipProgramRecorded computer readableThe purpose is to provide a recording medium.
[0010]
In order to solve the above problem, the consolidated settlement method of the invention described in claim 1 is performed by a computer,Processing read from the subject system code table file and the subject system code table file of the parent company read from the course system code table file registered in association with the course name and code according to the account code system for each industry Corresponding to the conversion source table consisting of subject system code table corresponding to the type of business of the target consolidated companyCourse conversion table generation step for automatically generating a course conversion table for matching the course structure of the consolidated company with the course structure of the parent company, and the above course conversion table generation stepsoUsing the generated subject conversion tableBy associating each subject of the consolidated company to be processed with each subject in the conversion destination table via the conversion source table of the subject conversion tableSubject conversionTheAlign consolidated company courses with parent company coursesRepeat the operation stored in memory for each consolidated company.Whether the consolidation code for consolidated settlement was entered when entering the journal entry data key when automatically generating journal data by using the journal entry data that was entered in the accounting data file of the item conversion step and the consolidated company. For journal data with a consolidation code entered, store the consolidation code entered in the consolidation code storage area of the accounting data to be generated, and for journal data without a consolidation code entered Created on the basis of an accounting data file that stores accounting data having a concatenated code storage area in which a code indicating non-concatenation is stored in the concatenated code storage areaReamCompanyDecisionCalculation fileAmong them, the settlement file of the consolidated company whose settlement period is the same as the parent company or the settlement file of the consolidated company whose settlement period is different from the parent company is a temporary settlement file adjusted so that the settlement period of the parent company and the settlement period of the consolidated company match. Stored accounting dataConsolidation of parent company or consolidated companycodeIs rememberedTheThe accounting data is extracted only when the accounting data item code is the item associated with the parent company item in the item conversion step.The transaction amount is totaled to create consolidated elimination accounting data, and the item balances in the settlement file and provisional settlement file are totaled.From the consolidation process step to create a pre-adjustment consolidated accounting file and the accounting data of the unconsolidated consolidated accounting file created in the above consolidation process stepBased on consolidated elimination accounting data created in the consolidation stepFor the consolidated transaction file that deletes the transactions between the parent company and each consolidated company or between each consolidated company and updates the pre-adjustment consolidated accounting file, and the consolidated accounting file updated in the above consolidated transaction eliminating step,Enter key when there is key entry for elimination journal dataPowerErasedBased on translated dataUpdate the pre-adjustment consolidated accounting file to create a consolidated settlement fileA connection adjusting step.
[0011]
Further, the invention according to claim 2 is the method of concatenation processing according to claim 1, wherein the concatenation processing step holds the closing date of the parent company key-entered by the operator for a consolidated company having a closing date different from that of the parent company. The accounting date of the closing date of the consolidated company and the accounting data of the previous fiscal year accounting data file of the consolidated company, the accounting date of the parent company is obtained from the retained accounting period of the parent company and the accounting data of the trading date after the consolidated company is obtained. A first step of extracting from the previous term accounting data file and writing it to the provisional settlement accounting data file of the consolidated company, and an extraction of accounting data from the previous term accounting data file and provisional settlement accounting data file in the first step above After the completion of writing, from the accounting period of the parent company held in the accounting data of the current accounting data file of the consolidated company The second step of obtaining the last date, extracting the accounting data of the transaction date before that date, and additionally storing it in the provisional settlement accounting data file, and the provisional settlement accounting data file created in the second step Based onProvisionalCreating a settlement file.
It is provided with.
[0012]
According to a third aspect of the present invention, there is provided a computer-readable recording medium according to the invention.Processing read from the subject system code table file and the subject system code table file of the parent company read from the course system code table file registered in association with the course name and code according to the account code system for each industry Corresponding to the conversion source table consisting of subject system code table corresponding to the type of business of the target consolidated companyBy using the subject conversion table generated by the subject conversion table generating unit that automatically generates a subject conversion table for matching the subject system of the consolidated company with the subject system of the parent company,By associating each subject of the consolidated company to be processed with each subject in the conversion destination table via the conversion source table of the subject conversion tableSubject conversionTheAlign consolidated company courses with parent company coursesRepeat the operation stored in memory for each consolidated company.Whether or not a consolidation code for consolidated settlement was entered when entering the journal data key when automatically generating journal data by automatically journaling the journal data entered by the key in the accounting data file of the item conversion means and the consolidated company For journal data with a consolidation code entered, store the consolidation code entered in the consolidation code storage area of the accounting data to be generated. For journal data without a consolidation code entered, concatenate the accounting data to be generated. Created on the basis of an accounting data file that stores accounting data having a linked code storage area in which a code indicating non-concatenation is stored in the code storage areaReamCompanyDecisionCalculation fileAmong them, the settlement file of the consolidated company whose settlement period is the same as the parent company or the settlement file of the consolidated company whose settlement period is different from the parent company is a temporary settlement file adjusted so that the settlement period of the parent company and the settlement period of the consolidated company match. Stored accounting dataConsolidation of parent company or consolidated companycodeIs rememberedTheThe accounting data is extracted only when the account code of the accounting data is a course associated with the parent company course by the course conversion means.The transaction amount is totaled to create consolidated elimination accounting data, and the item balances in the settlement file and provisional settlement file are totaled.Consolidation processing means for creating a pre-adjustment consolidated accounting file, the above consolidation processing meansByFrom the accounting data of the created pre-adjustment consolidated accounting fileBased on consolidated elimination accounting data created by the consolidation processing meansConsolidated transaction cancellation means for deleting transactions between the parent company and each of the consolidated companies or between the respective consolidated companies and updating the consolidated accounting file before adjustment, the above-mentioned consolidated transaction cancellation meansByFor the updated consolidated accounting file,Enter key when there is key entry for elimination journal dataPowerErasedBased on translated dataUpdate the pre-adjustment consolidated accounting file to create a consolidated settlement fileA program that functions as a computer-readable recording medium that records a program that functions as a connection adjustment unit is recorded.
[0013]
According to a fourth aspect of the present invention, in the computer-readable recording medium according to the third aspect of the present invention, the concatenation processing means inputs a computer for a consolidated company whose accounting period is different from the parent company, and an operator inputs a key. The accounting period setting means for holding the accounting period of the parent company, the accounting data of the consolidated company's previous accounting data file, the parent company's beginning date is obtained from the parent company's accounting period, and the consolidated company's date after that date. The first means for extracting the transaction date accounting data from the previous term accounting data file and writing it into the provisional settlement accounting data file of the consolidated company, the accounting data extraction from the previous term accounting data file in the first means and the accounting for the settlement After writing to the data file is completed, the parent company of the accounting data in the consolidated company's current accounting data file is retained. The second means for obtaining the date of the end of the period from the closing period of the transaction, extracting the accounting data of the transaction date before that date, and additionally storing it in the accounting data file for provisional settlement, the accounting data for settlement created by the second means Based on fileProvisionalIt includes a program that functions as a consolidated settlement file creation means for creating a settlement file.
[0019]
DETAILED DESCRIPTION OF THE INVENTION
[Consolidated closing process]
FIG. 1 is an explanatory diagram of the process of the consolidated settlement method of the present invention, in which symbol A is a parent company, B1 is a subsidiary, C1,..., Cn are affiliated companies. The following processes P1 to P3 correspond to a preparation operation before consolidated settlement, and processes P4 and P5 correspond to a consolidated settlement operation.
[0020]
The parent company A, subsidiary B1, affiliated company C1,..., Cn are input from the accounting processing device (or accounting data input device) as shown in FIG. Daily (monthly) processing such as posting and creating reports. When data is input, a concatenated code is added, and accounting data with concatenated code (FIG. 4) is generated (process P1).
[0021]
Next, each company creates a settlement file by inputting settlement settlement accounting data based on the accounting file for that period at the end of each settlement period and performs settlement processing (FIG. 8). For consolidated companies that are accounted for by accounting processing equipment (hereinafter referred to as other models) to which the present invention is not applied, conversion processing is used for consolidation.TemporaryFinancial file (The following(Financial settlement file) is generated (FIG. 9) (process P2).
[0022]
Of the subsidiary B1 and affiliated companies C1,..., Cn (hereinafter “consolidated company”), the consolidated company whose accounting period is different from the parent company (subsidiary B1 and affiliated company Cn in the example of FIG. 1) Extract and merge the data from the beginning of the parent company to the end of the consolidated company in the data and the accounting data from the beginning of the consolidated company to the end of the parent company in the accounting data in the accounting file for the current period. The settlement accounting data is input and the settlement file is created (process P3). In addition, in the handling of the company's account settlement, if the difference between the parent company's and subsidiary's account settlement periods is within a predetermined period (3 months), provisional settlement may or may not be performed. When there is a difference in the fiscal yearIs temporaryFinancial resultsLeThe case of making will be described. (In the case of a deviation within 3 months, it is possible to enter a judgment step or to manually create a provisional settlement file).
[0023]
Next, during the parent company's fiscal year end, consolidated companies with the same fiscal period as the parent company will use the financial statements file created in the above process P2, and among the consolidated companies, The provisional settlement file created in process P3 is sent to the parent company (or outsourced accounting office) (mail, home delivery, bringing, online, internet, etc.), and the parent company (or accounting office) is created in process P1 above. A file obtained by offsetting the transaction amount stored in the accounting data of the parent company's settlement file and the transaction amount stored in the accounting data of the file of the consolidated company based on the concatenation code is created (process P4).
[0024]
The consolidated account adjustment data is input to the file created in the process P4 to create a consolidated account file, and a consolidated account is created (process P5).
[0025]
In the above description, in the process P4, the settlement file created in the process P2 or the provisional settlement file created in the process P3 is sent to the parent company (or the trustee accounting office), and the parent company (or accounting office) A file obtained by offsetting the transaction amount stored in the accounting data of the parent company's settlement file created in the process P1 and the transaction amount stored in the accounting data of the file of these consolidated companies is created based on the consolidated code. However, the process P3 performed on the consolidated company side may be performed on the parent company (or accounting office) side.
[0026]
In other words, a consolidated company whose accounting period differs from that of the parent company sends the company's previous period's settlement file and current period's settlement file to the parent company (or accounting office), and the parent company (or accounting office) side performs the same processing as in the above process P3. In the process P4, the transaction amount stored in the accounting data of the provisional settlement file and the accounting data of the settlement file sent from the same consolidated company as the parent company and the settlement period are stored in the process P4. Alternatively, a file obtained by offsetting the transaction amount stored in the transaction data stored in the accounting data of the parent company's settlement file created in the process P1 may be created based on the concatenation code.
[0027]
[Accounting equipment]
FIG. 2 is a block diagram showing a hardware configuration example of an embodiment of an accounting processing apparatus (including an accounting data input apparatus) of the present invention. The accounting processing apparatus 100 includes an input unit 1, a control unit 2, The computer device includes a display unit 3, a storage unit 4, and the like.
[0028]
The input unit 1 includes a key input unit such as a keyboard and an FD input unit. The key input unit includes a key input device and a pointing device such as a mouse. The data input and menu selection, new input instruction, additional input instruction, An instruction input such as a deletion instruction and a correction input is performed. In addition, when there is an instruction input from the input unit 1 (such as pressing down a specific key on the keyboard, pressing down a function key, or touching a specific symbol on the screen with a pointing device such as a mouse or a touch pen), the state is changed according to the instruction. A signal is sent to the control unit 2. The FD input unit includes an FD reader and reads data recorded on an FD (floppy disk).
[0029]
The control unit 2 includes a CPU, a RAM, and a program storage memory (not shown). The CPU is connected to each of the above-described components via a bus line and is connected to a program storage memory such as a ROM. The entire accounting processing apparatus 100 is controlled by the stored control program, and execution control of each function of the accounting processing apparatus 100 is stored in a program storage memory, for example, in response to a status signal from the input unit 1. Input processing of journal data (accounting data) including journal entry by executing the accounting data input program, generation of accounting data by automatic journal program, monthly processing program execution control, report creation / editing program, etc. In addition to execution control, settlement file creation program, provisional settlement file creation program, consolidated settlement processing program, etc. based on the present invention The execution control.
The RAM is used for temporary storage of data or processing results and an intermediate work area. The program storage memory includes the control program and accounting data input program, automatic journaling program, monthly processing program, report creation / editing program, settlement file creation program, provisional settlement file creation program, consolidated settlement processing program, etc. In addition to the application program for accounting business processing, PROM, FROM (flash ROM) or the like is used. It should be noted that the control program and application programs for accounting business processing such as each input program and automatic journalizing program, and all or part of the format data such as the input screen are replaced by the storage unit 4 (FD, magnetic disk or Recording may be performed on a recording medium such as an optical disk or a memory card.
[0030]
The display unit 3 is composed of a display device such as a display and displays a menu screen for process selection, a data input screen such as an input screen, and edited book data in a predetermined format, as well as a cursor, Symbols and icons for inputting instructions (points) with the mouse are displayed.
[0031]
The storage unit 4 comprises any one of a read / write device for data and programs on a removable recording medium such as a hard disk, a floppy disk, and an optical disk, that is, a magnetic disk device, a floppy disk device, an optical disk device, and the like.
In addition, the recording medium loaded in the storage unit 4 includes program files including application programs and utility programs, accounting files such as accounting data files and various ledger files, and a file management list (directory) for managing these files. Stored. Further, in place of the program storage memory of the control unit 2, as a recording medium for storing format data such as an input screen in addition to a control program, an accounting business processing application program such as an accounting slip input program and an automatic journal program, etc. Good.
[0032]
The output unit 5 includes a printer such as a printer and an FD writing device or a communication control unit and a transmission unit. The printer uses a form output program of the accounting business processing application program, and the journal, general ledger, various auxiliary ledgers, Print out management materials and financial statements. Further, the FD writing device writes a settlement file or the like on the FD (floppy disk). In the case where a communication control unit and a transmission unit are provided, an account settlement file or provisional account settlement file described later can be transmitted to the parent company via the Internet or a dedicated communication line.
[0033]
[Accounting data entry screen]
FIG. 3 is a diagram showing an embodiment of the accounting data input screen according to the present invention. The accounting data input screen 30 is a display button (display), “add”, “correct”, “delete”. An instruction field 31 having an icon) and an input / display field 32. The input / display field 32 is a “number” field for entering a slip number, a “month / day” field for entering a transaction date, and a debit when a debit item code is entered. In addition to the "debit field" where the name is displayed, the "credit field" where the credit name is displayed when the credit item code is entered, the "amount" field where the transaction amount is entered, and the "description" field where the description is entered / displayed When the business partner is a parent company or a consolidated company, a connection code input field 33 is provided for inputting a connection code unique to the partner company.
If the business partner is neither the parent company nor the consolidated company, the input to the consolidated code column 33 can be skipped (space input). In this case, a specific code (for example, “00” or “99”) is generated and added to the accounting data as a concatenated code.
Although not shown, the input slip (memo) has a concatenation code column, and a predetermined concatenation code (FIG. 4) is entered when the trading company is a parent company or a consolidating company.
[0034]
[Accounting data]
FIG. 4 is a diagram showing the structure of one embodiment of the accounting data of the present invention constituting the accounting data file. The accounting data 40 includes a journal date column 41 for storing the journal date and a debit item for storing a debit item code. Column 42, credit item column 43 for storing the credit item code, amount column 44 for storing the amount (transaction amount), description column 45 for storing the description, slip number column 46 for storing the slip number, classification code 47 column and concatenation The code field 48 is included. Here, in the consolidated code column 48, the parent company or the consolidated code of the consolidated company entered on the accounting data input screen as shown in FIG. 3 or the non-consolidated code indicating that the business partner is a company other than the parent company or the consolidated company. (For example, “00” or “99”) is stored.
In addition to the storage item field (item), the accounting data may include any or all of the input date, department code, account subdivision code, aggregation classification code, etc., depending on the user's scale and accounting method There is.
[0035]
[Example of concatenated code]
FIG. 5 is a diagram showing an example of a consolidated code. The consolidated code of a parent company having five subsidiaries and eight affiliates as a consolidated company is “10”, and the consolidated codes of subsidiaries B1 to B5 are “20” to “25”. In this example, the concatenation codes of the affiliated companies C1 to C8 are “30” to “38”. In this way, the consolidated code is a code defined within the group consisting of the parent company and the consolidated company, and the number of digits, the classification method, and the character string used as the code are not limited to numbers (alphabetic characters, mixed character strings of numbers and letters) , Kana character string etc.)
[0036]
[Example of operation during daily (monthly) processing]
The parent company and the consolidated company2Execute accounting data input program, automatic journal entry program, monthly processing program, etc. using accounting processing device (or accounting data input device) as shown in Perform accounting processing (daily processing, monthly processing) within the period. FIG. 6 is a flowchart showing an operation example of the accounting processing apparatus at the time of daily (monthly processing).
[0037]
Step S1: (Journal entry)
The person in charge inputs accounting data from the input screen 30 displayed on the display unit 3 of the accounting processing apparatus 100 (FIG. 2) while looking at the transaction memo (journal slip).
At this time, the person in charge inputs the connection code (consolidation information) in the connection code input field 33 when the trading partner is the parent company or the consolidated company. If the business partner is neither a parent company nor a consolidated company, the entry in the consolidated code column 33 can be skipped (or a space entered) (a specific code indicating that the business partner is not a parent company or a consolidated company (non-consolidated information) (For example, “00” or “99”) may be input).
[0038]
Step S2: (accounting data generation)
When accounting data for one line is input in step S1, the control unit 2 controls execution of the automatic journaling program, generates accounting data 40 (FIG. 4), and stores it in the RAM (memory). The RAM automatically records and stores the accounting data 40 for the number of lines input in the input display field 32 of the input screen 30. In addition, when a connection code is input to the connection code field 33 of the input screen 30 at the time of input, it is stored in the connection code field 48 of the accounting data 40. When the input to the connection code column 33 is skipped (or space input), a specific code (for example, “00” or “99”) is generated, and the connection code of the accounting data 40 is set as a non-connection code. Stored in column 48.
[0039]
Step S3: (Write accounting data file)
When the data input for one screen is performed in step S1 or the input end operation is performed, the control unit 2 writes the accounting data stored in the RAM to the accounting data file (not shown).
[0040]
Step S4: (Monthly processing)
After the journal entry for the current month has been completed, the monthly processing program is read when the person in charge instructs the monthly processing, and the control unit 2 reads the monthly processing (for example, a summary table such as a monthly sales summary table). Creation, monthly settlement, and update processing of each accounting file).
In addition to the monthly processing, a predetermined tabulation table (for example, a deposit list) may be created every day or every week.
[0041]
[Operation example when creating a settlement file]
The parent company and the consolidated company need to perform the settlement process within a predetermined period after the end of the settlement period of each company. In this case, the settlement file creation program is executed using the accounting processing apparatus 100, and the settlement file After creating (not shown), the settlement process is executed to create a predetermined settlement report. FIG. 7 is a flowchart showing an example of the operation of the accounting processing apparatus when preparing the financial report.
[0042]
Step T1: (Account file creation)
The control unit 2 updates the current accounting file based on the accounting data file based on the accounting file creation instruction of the person in charge, and creates the accounting file.
[0043]
Step T2: (Financial settlement journal entry)
When the person in charge finishes creating the settlement file, he or she enters the key-in from the input screen displayed on the display unit 3 of the accounting processing apparatus 100 (FIG. 2) while looking at the settlement summary journal notes such as the allowance for depreciation and retirement allowance. Enter the settlement accounting data. When the closing account journal entry is performed, the control unit 2 controls the execution of the automatic journal program, generates the same closing account accounting data as the accounting data 40, and stores it in the RAM.
Step T3: (Create financial report)
When the closing of journal entries is completed, the control unit 2 expands each subject balance of the closing file to the RAM based on the person in charge of preparing the closing report, and handles the closing account accounting data stored in the RAM in step T1 above. In addition to the subject, each financial report creation (editing) program is loaded and controlled from the program storage memory in sequence, and financial statements (balance sheet, profit and loss statement, retained earnings disposal report, etc.) are printed out.
[0044]
[Operation example when creating temporary settlement file]
If the closing date of the consolidated company is different from that of the parent company, of the previous year's consolidated company transactions, the transactions from the beginning of the parent company to the end of the consolidated company and the current year's consolidated company transactions from the beginning of the consolidated company to the end of the parent company It is necessary to make a preliminary settlement by adding up to the transaction. FIG. 8 is a flowchart showing an operation example of the accounting processing apparatus at the time of creating a provisional settlement file performed when the settlement date of the consolidated company is different from that of the parent company.
[0045]
Step U1: (Enter parent company's closing period)
The person in charge of the consolidated company activates the provisional settlement processing program and uses the accounting processing apparatus 100 to key in the settlement period of the parent company (the beginning date and the ending date (closing date)). When the settlement period of the parent company is input, the control unit 2 holds (stores) it in a RAM (memory).
[0046]
Step U2: (Data extraction from previous term accounting file and writing to temporary settlement file)
The person in charge sets a recording medium such as an FD in which the accounting data file of the previous period of the consolidated company is stored in the FD reading unit of the accounting processing apparatus 100 and instructs “extract provisional settlement data from the accounting data file of the previous period”. The control unit 2 compares the transaction date of the data in the previous period accounting data file with the date of the beginning of the parent company stored in the RAM, extracts the accounting data of the transaction date after the beginning date, and stores each transaction data in the storage unit 4 in the work area. Write to the provisional settlement accounting data file secured for each file.
[0047]
Step U3: (Data extraction from current period accounting file and writing to temporary settlement file)
After the extraction of the accounting data from the previous term accounting data file and the writing to the provisional settlement file in step U2 is completed, when the person in charge gives an instruction “extract provisional settlement data from the current term accounting data file”, the control unit 2 Compares the transaction date of the data in the current accounting data file in the storage unit 4 with the end date of the parent company stored in the RAM, extracts the data on the transaction date before the end date,Secured for each fileWrite to temporary settlement accounting data file (additional storage).
[0048]
Step U4: (Provisional settlement file creation)
Based on the provisional settlement file creation instruction of the person in charge, the accounting processing apparatus 100 creates a provisional settlement file based on the provisional settlement accounting data file written in the work area.
[0049]
Step U5: (Entry of settlement journal entry)
When the person in charge finishes creating the settlement file, the accounting data input screen displayed on the display unit 3 of the accounting processing apparatus 100 (FIG. 2) while viewing the settlement summary journal memo such as the allowance for depreciation and retirement allowance. The preliminary settlement accounting data is input from 30 by key-in. When provisional settlement adjustment journal entry is performed, provisional settlement adjustment accounting data identical to the accounting data 40 is generated and stored in the RAM.
Step U6: (Preliminary settlement report creation)
When the provisional settlement summary journal entry is completed, the control unit 2 expands each balance of the provisional settlement file to the RAM based on the provisional settlement report creation instruction of the person in charge, and the provisional settlement summary stored in the RAM in the above step U5. The accounting data is added to the corresponding subject, and the provisional settlement report creation (= settlement report creation (edit)) program is sequentially loaded from the program storage memory and executed, and the provisional settlement report (balance sheet, income statement, Print out surplus disposal report.
[0050]
[Operation example when converting accounting data created by another accounting system]
In a consolidated company that performs accounting processing using an accounting processing apparatus (hereinafter referred to as another model) to which the accounting file creation method or the like of the present invention is not applied, a conversion processing program for consolidated accounting is used.TemporaryFinancial resultsLeGenerate. FIG. 9 is a flowchart showing an example of a conversion operation for consolidated settlement of accounting data created by another accounting system.
[0051]
Step V1: (Accounting data conversion process)
When the person in charge sets the FD in which the accounting data file created in another model is stored in the FD reading device of the accounting processing apparatus 100 and starts the consolidated settlement conversion processing program, the control unit 2 converts the consolidated settlement conversion processing program. The accounting data created on other models by controlling execution is converted for creating the accounting file of the present invention.To do3 is displayed on the input screen as shown in FIG. 3, the person in charge keys in the partner's link code for transactions with the parent company or the consolidated company, and skips (or enters a space) otherwise. When the input of the concatenation code is completed, the accounting data as shown in FIG. 4 is generated and written to the accounting data file for concatenation and each accounting file for concatenation.
[0052]
Step V2: (Fiscal file creation)
After completion of the conversion process in step V1, the control unit 2 updates the current accounting file based on the accounting data file based on the accounting file creation instruction from the person in charge, and creates the accounting file.
[0053]
Step V3: (Financial summary journal entry)
When the person in charge finishes creating the settlement file, he or she enters the key-in from the input screen displayed on the display unit 3 of the accounting processing apparatus 100 (FIG. 2) while looking at the settlement summary journal notes such as the allowance for depreciation and retirement allowance. Enter the settlement accounting data. When the closing account entry is entered, the control unit 2 controls the execution of the automatic journaling program, and the same closing account data as the accounting data 40.TheGenerate and store in RAM.
[0054]
With the configuration shown in FIG. 9, the accounting data created by the accounting processing apparatus other than the accounting processing apparatus to which the present invention is applied can be preprocessed and converted into the accounting file of the present invention. be able to. As a result, the consolidated settlement method of the present invention can be applied to settlement data of subsidiaries and affiliated companies for which the processing system cannot be unified, and overall consistency can be obtained.
[0055]
[Example of operation of accounting processing device at consolidated closing in parent company's closing period]
Next, during the parent company's accounting period, among the consolidated companies, the consolidated company whose accounting period is the same as that of the parent company is the settlement file created by the operation shown in the flowchart of FIG. 7 or FIG.Is temporaryFinancial resultsLeOf the consolidated companies, the consolidated companies whose accounting periods are different from the parent company are created by the operations shown in the flowchart of FIG. 8 or FIG.DecisionMath fileIs temporarySend the settlement file to the parent company (or outsourced accounting office) (by mail, home delivery, bring-on, online, internet, etc.), and the parent company (or accounting office) uses these settlement files and temporary settlement files. Then, a consolidated accounting file is created by concatenating the parent company's accounting file created by the operation shown in the flowchart of FIG. FIG. 10 is a flowchart showing a process of creating a consolidated accounting file from a settlement file from a consolidated subsidiary and a settlement file of a parent company.
[0056]
The accounting processing device to be used may be a device in which at least an FD reading device is added to the input unit of the accounting processing device 100 shown in FIG. 2, and a consolidated settlement processing program is installed. The FD reading device reads the settlement file stored in the FD (floppy disk) into the accounting processing device. When the input unit 1 is provided with a communication control unit and a receiving unit, a settlement file or provisional settlement sent from the consolidated company to the parent company (or accounting office) via the Internet or a dedicated communication line. The file can be received and taken into the accounting processing apparatus (in the following description, the same reference numerals as those of the accounting processing apparatus 100 in FIG. 2 are used).
[0057]
Step W1: (Reading the parent company's subject system code, etc.)
In FIG. 10A, when the person in charge starts the connection processing program, the control unit 2 uses the subject system subject code table (for example, the subject organization code table file 120 (FIG. 12) registered in the storage unit 4 in advance). The general corporate subject system code table 121) is read out and stored in the memory as the right side (conversion destination table) of the automatic subject generation table 121 as shown in FIG.
The subject system code table file 120 includes a general corporation subject system code table 121, a construction business subject system code table 122 applied to the construction industry, a transportation business subject system table 123 applied to the transportation industry, and so on. Each table is created in advance according to the business type and subject code system of the parent company and affiliated company, and registered in the storage unit 4. Each of these subjects is associated with an internal code. Each code table of the subject system code table file 120 can also be set by the user.
[0058]
Step W2: (Reading the subject code etc. of the consolidated company)
Next, the control unit 2 attaches to the company's financial results file or temporary financial results file company set in the accounting processing device.ExampleFor example, when the industry of this company is the construction industry, the construction industry subject system subject code table 122 is read from the subject organization code table file 120 (FIG. 12) and held in the memory.
[0059]
Step W3: (Automatic creation of subject conversion table, etc.)
The control unit 2 automatically generates a subject conversion table as shown in FIG. 13B based on the subject system code table (FIG. 12) of the parent company and the subsidiary or affiliated company held in the memory in steps W1 and W2 (FIG. 13). 10 (b) flow chart).
[0060]
Step W4: (Conversion of subjects)
The control unit 2 uses the subject conversion table created in the above step W3 to perform subject conversion of this consolidated company, matches it with the parent company's subject, stores it in the RAM, and updates the connection conversion table file in the storage unit 4. The operations in steps W2 to W4 are repeated for all consolidated subsidiaries.
[0061]
Step W5: (Create consolidated elimination journal table)
Next, the control unit 2 creates the subject conversion table created in step W3 and stored in the RAM.Le 1Based on 20 ″ and various types of consolidated information (memos, etc.), a consolidated elimination journal table 130 (FIG. 14) necessary for generating an elimination journal with the parent company is created for each of the consolidated companies, stored in the RAM, and a storage unit Update the consolidated elimination journal table file stored in Step 4. The main consolidation elimination journals include the elimination of the start journal, the elimination of investment and capital, the elimination of receivables and payables between the parent company and the consolidated company, There are offsetting elimination of profit appropriation and offsetting of internal transactions.
[0062]
Step W6: (Consolidation process)
Next, the control unit 2 creates a consolidated accounting file before adjustment in which the balance of each consolidated company's balance file and provisional settlement file is simply added in the consolidation process as shown in FIG. Erase accounting data (the format is the same as accounting data (FIG. 4)) is automatically generated based on the linked elimination journal table 130 stored in the RAM and stored in the RAM.
[0063]
Step W7: (Creation of consolidated accounting file from elimination accounting data)
Erasing step W6UnsubscribeWhen the generation of the total data is finished, the control unit 2 updates the pre-adjustment consolidated accounting file created in Step W6 based on the erase accounting data stored in the RAM based on the consolidated settlement instruction of the person in charge. Further, a final fine adjustment input and an update process based on the final fine adjustment are performed as necessary to create a consolidated accounting file.
[0064]
Step W8: (Preparation of consolidated financial statements (financial statements))
When the person in charge selects the consolidated settlement document menu, the control unit 2 starts the consolidated settlement document creation / printing program, and creates a consolidated settlement financial statement from the consolidated settlement file created in step W6. For the consolidated financial statements, for example, when the consolidated settlement table creation menu is selected, the consolidated settlement table is created / printed out, and when the consolidated statement creation menu is selected, the consolidated financial statements are created / printed out, and the consolidated cash flow statement When the creation menu is selected, a consolidated cash flow statement is created / printed out.
FIG. 10B is a flowchart showing a detailed operation when the subject conversion table is automatically created in step W3, and step W3 includes the following steps W3-1 to W3-4.
[0065]
Step W1-1: (automatic generation table creation)
The control unit 2 sorts the parent company subject system code table (121) and the subsidiary system or affiliated company subject system code table (122) held in the memory in the above steps W1 and W2 in the order of the internal codes, and sorts them in the order of the matching internal codes. Automatically generated table 120 ′ (intermediate table) in which the parent company subject system code table (121) is placed on the right side (conversion destination) and the subject organization code table (122) of the sorted company or affiliated company is placed on the left side (conversion source) Create As shown in FIG. 13A, the automatic generation table 120 'correlates the conversion source and conversion destination subject codes and subject names.
[0066]
Step W1-2: (Creation of subject conversion table)
The control unit 2 creates a subject conversion table 120 ″ excluding the internal code from the automatic generation table 120 ′ created in Step W1-1.
[0067]
Step W3-3: (Correction of subject conversion table 120 ")
The control unit 2 displays the subject conversion table 120 ″ created in step W1-2 on the display unit 3.
As a result, the person in charge looks at the screen on which the subject conversion table 120 ″ is displayed, and if correction is required, the correction key is pressed to shift to W3-3, and if correction is not required, the confirmation key is pressed. When pressed, the state changes to W4 (FIG. 12A).
[0068]
Step W3-3: (Correction of subject conversion table 120 ")
Key in the subject system of the consolidated company shown in the conversion source display column 121 to match the subject system of the parent company shown in the conversion destination display column 122, and add or modify the conversion subject code or subject name It can be carried out.
[0069]
With the configuration of FIG. 10 above, pre-processing for code system matching (steps) for accounting data created by an accounting processing apparatus other than the accounting processing apparatus to which the present invention is appliedW1˜W3), the consolidated settlement process of the present invention can be performed. As a result, the consolidated settlement method of the present invention can easily perform the consolidated settlement of account settlement data of subsidiaries and affiliated companies that require significant labor for consolidated settlement in the conventional method due to the difference in industry and scale.
[0070]
(Consolidation process)
FIG. 11 is a flowchart showing details of the “connection processing operation” in step W6 of the flowchart of FIG. 10, FIG. 11A is a flowchart showing an overall operation example of “connection processing”, and FIG. FIG. 11 is a flowchart showing a detailed operation example of the internal transaction item aggregation table creation process in step X2, and FIG. 11C is a flowchart showing a detailed operation example of the internal transaction amount aggregation process in step X3.
[0071]
(Example of overall operation of “Concatenation”)
Step X1: (Consolidated company balance)
In FIG. 11A, the person in charge sequentially sets the settlement company's settlement file and provisional settlement file in the accounting processing apparatus 100. The control unit 2 reads the data of the settlement file and the provisional settlement file, calculates the total of each subject balance of the consolidated company, and sequentially stores it in the work area of the storage unit 4.
[0072]
Step X2: (Create internal transaction item summary table)
Next, when the total of each item balance in the settlement file and provisional settlement file of all the consolidated companies is totaled in the above step X1, the control unit 2 counts the total subject table (see FIG. 11B). 15) is used to create an internal transaction item aggregation table (FIG. 16) for each parent company and consolidated company and store it in the RAM.
[0073]
Step X3: (Internal transaction amount totaling process)
The control unit 2 sequentially reads all the accounting data from the settlement file for each of the consolidated companies and adds it to the internal transaction item aggregation table created in the above step X2, and performs internal transaction amount aggregation processing (FIG. 11 (c)). At this time, all journals are examined for each company, and only the journals to which a consolidation code other than “00” is added and the item set in the internal transaction item aggregation table exists in either of the lending or borrowing are totaled. .
[0074]
Step X4: (Automatic generation of consolidated elimination accounting data, etc.)
Next, when the consolidated elimination journal table (FIG. 14) is created in step W5 of FIG. 10 for the internal transaction item in step X3, the control unit 2 results of the internal transaction amount totaling process performed in step X3. Based on the above, a connection elimination journal is automatically generated and the process proceeds to X6. On the other hand, if it is determined in step X4 that the linked deletion journal table 130 has not been created, the process proceeds to X5.
[0075]
As an example of the automatic generation of erasures as described above,
Corresponding item (can be specified in range) in the consolidated offsetting journal table 130,
1551 Accounts receivable-trade 3141
For example, for example,
Accounts receivable ¥ 10,000 for connection code “10” against connection code “20”
Account of accounts receivable ¥ 10,000 for connection code “20” with respect to connection code “10”
When
3141 Accounts payable-trade 1551 Accounts receivable 10000
Automatically generate elimination journals.
[0076]
Step X5: (Generate automatic deletion journal by matching the balance for each category)
If the consolidated elimination journal table (FIG. 14) has not been created in step W5 in FIG. 10 for the internal transaction item in step X3, the item classification (in the example of FIG. 15, the item classification code of receivables and debts = “01” ”, Sales / purchase item classification code =“ 02 ”), and if they match, the consolidated elimination is based on the total result of the item classification in the internal transaction amount aggregation process performed in step X3 above. A journal is automatically generated and the process proceeds to X6. If they do not match, the process proceeds to step W6 in FIG.
[0077]
Step X6: (Generate total loan balance file by category)
The control unit 2 generates a classified total loan file from the elimination accounting data generated in steps X4 and X5, ends the concatenation process, and proceeds to step W6 in FIG.
[0078]
(Detailed operation example of internal transaction item summary table creation processing)
Step X2-1: (Reading the total subject table)
In FIG. 11 (b), the accounting processing apparatus 100 reads the total subject table (FIG. 14) set in advance by the person in charge using the setting program and registered in the storage unit 4 and stores it in the RAM. The totaling subject table is a single table consisting of subject classifications (codes) and subjects (codes) that are applied to the parent company and the entire consolidated company as a code table that prescribes the subjects subject to aggregation at the time of consolidated settlement. Yes.
[0079]
Step X2-2: (Creation of internal transaction item summary table)
Creates an internal transaction item aggregation table (Figure 14: Initially zero is set in the amount column) with an amount column that expands the aggregation item code read out in step X2-1 above by consolidated company, item classification, and loan. And stored in the work area of the storage unit 4. The internal transaction item summary table is created for each company out of the number of parent companies and consolidated companies (that is, the number of internal transaction item tables per consolidated company is 1 (parent company) + the number of consolidated companies minus 1 Except)).
[0080]
Step X2-3: (Internal transaction item aggregation table creation end determination)
It is checked whether or not the creation of the internal transaction item aggregation table has been completed for all the consolidated companies. If completed, the process proceeds to step X3 in FIG. 11A, and if not, the process proceeds to X2-2.
[0081]
(Detailed operation example of internal transaction amount aggregation processing)
Step X3-1: (Start reading accounting data for one consolidated company)
The person in charge sets the settlement file for one consolidated company in the FD reader, and makes the accounting data readable. The control unit 2 expands (stores) the internal transaction item aggregation table of this company stored in the storage unit 4 in step X2 of FIG.
[0082]
Step X3-2: (Read accounting data)
The control unit 2 sequentially reads the accounting data from the settlement file set in the FD reader.
[0083]
Step X3-3: (Extraction of accounting data)
The control unit 2 examines the accounting data read out in the above step X3-2, the parent company or the consolidated code of the consolidated company is set in this accounting data, and the item of this accounting data is set in the aggregated item table (FIG. 15). Only when the subject is one of the subjects being selected, it is extracted as the aggregate control data, and the process proceeds to X3-4. Otherwise, the process proceeds to X3-5.
[0084]
X3-4: (Aggregation of journal entry amount)
The control unit 2 adds up the amount of the accounting data in accordance with the loan to the corresponding item column of the internal transaction item aggregation table developed in the RAM in step X3-1 and performs aggregation.
[0085]
X3-5: (Finish accounting data for one consolidated company)
The operations of steps X3-2 to X3-3 are repeated until the accounting data of the consolidated company is completed, and when accounting data is completed, the internal transaction item aggregation table for which aggregation has been completed is stored (overwritten) in the storage unit 4.
[0086]
X3-6: (Consolidated company termination determination)
The control unit 2 checks whether or not the aggregation processing has been completed for all the consolidated companies. If the aggregation processing has been completed for all the consolidated companies, the control unit 2 proceeds to Step X4 in FIG. A message prompting the user to set a file is displayed and control is returned to X3-1.
[0087]
As mentioned above, although one Example of this invention was described, this invention is not limited to the said Example, It cannot be overemphasized that various deformation | transformation implementation is possible.
[0088]
【The invention's effect】
As explained above, the first inventionConsolidated balance sheetMethodAnd a program recorded on the recording medium of the third inventionAccording toBecause the consolidated company uses the consolidated settlement file created based on the accounting data file that stores the consolidated code indicating the consolidated relationship with the parent company or the unconsolidated code indicating that there is no consolidated relationship, the consolidated company It is only necessary to pass the consolidated settlement file to the parent company, and no special effort is required on the parent company side to distinguish the presence or absence of consolidation during the consolidated settlement.
Also, based on the consolidated code, not only transaction offset processing between the parent company specified by the investment ratio and subsidiaries and affiliated companies, but also transaction offset processing between affiliated companies whose transaction volume exceeds the specified ratio Can do.
In addition, when there is no costly capital investment (networking) and the accountant enters the accounting data, the business partner is the parent company or a consolidated company (subsidiary or affiliated company)Consolidation information (consolidation code)At the time of closingAt the parent companyThere is no need for time-consuming post-processing.
[0091]
The second2Of the inventionConsolidated balance sheetMethodAnd a program recorded on the recording medium of the fourth inventionAccording to, even if the closing period of the consolidated closing company is different from the parent company, simple processingDecidedSince it is possible to create a consolidated settlement file that matches the settlement period of the parent company, even if the number of consolidated companies with different settlement periods increases, the consolidated settlement process will match the parent company's settlement period as before. There is no manual work (e.g., inputting journal data and creating a provisional settlement file).
[Brief description of the drawings]
FIG. 1 is an explanatory diagram of a process of a consolidated settlement method of the present invention.
FIG. 2 is a block diagram illustrating a hardware configuration example of an embodiment of an accounting processing apparatus according to the present invention.
FIG. 3 is a diagram showing an embodiment of an accounting data input screen according to the present invention.
FIG. 4 is a diagram showing a configuration of an embodiment of accounting data of the present invention that constitutes an accounting data file.
FIG. 5 is a diagram illustrating an example of a concatenated code.
FIG. 6 is a flowchart showing an operation example of the accounting processing device at the time of daily (monthly processing).
FIG. 7 is a flowchart showing an operation example of the accounting processing apparatus when creating a settlement file.
FIG. 8 is a flowchart showing an operation example of the accounting processing apparatus when creating a provisional settlement file performed when the settlement date of the consolidated company is different from that of the parent company.
FIG. 9 is a flowchart showing an example of a conversion operation for consolidated settlement of accounting data created by another accounting system.
FIG. 10 is a flowchart showing a process of creating a consolidated settlement file from a settlement file from a consolidated subsidiary and a settlement file of a parent company.
FIG. 11 is a flowchart showing details of “connection processing operation” in step W5 of the flowchart of FIG. 10;
FIG. 12 is a diagram illustrating an example of a subject system table file.
FIG. 13 is a diagram showing an example of an automatic subject conversion table.
FIG. 14 is a diagram illustrating an example of a connection deletion journal table.
FIG. 15 is a diagram illustrating an example of a subject totaling table.
FIG. 16 is an explanatory diagram of an internal transaction item aggregation table.
FIG. 17 is an explanatory diagram of a consolidated erasure journal entry.
[Explanation of symbols]
33 Link information input field
40 Accounting data
48 Link code field (Link code storage area)
50 Linkage code (linkage information)
120 "subject conversion table (subject conversion means)

Claims (4)

By computer
Read from the subject system code table file of the parent company's course system table read from the course system code table file registered in association with the course name and code according to the account code system for each industry and read from the subject system code table file Create a subject conversion table that automatically generates a subject conversion table to match the subject organization of the consolidated company with the parent organization's subject system by associating with the conversion source table consisting of the subject organization code table corresponding to the type of business of the consolidated company to be processed Steps,
Using the subject conversion table generated in the subject conversion table generation step , subject conversion is performed by associating each subject of the consolidated company to be processed with each subject in the conversion destination table via the conversion source table of the subject conversion table. and subjects conversion step of repeating the operation of storing the course of the connecting company memory in alignment with subjects parent performed for each companies,
It is an accounting data file of a consolidated company, and when generating journal data by automatically journaling the journal data entered by key, it is checked whether or not a consolidation code for consolidated settlement was entered when the journal data key was entered, For journal data with a consolidation code entered, the consolidation code entered in the consolidation code storage area of the accounting data to be generated is stored. For journal data without a consolidation code entered in the consolidation code storage area of the accounting data to be generated. of financial results file consolidated company created based on accounting data files to be stored accounting data with the concatenated code storage area which stores a code indicating an unbound, parent and closing periods of the same companies Regarding the settlement file or the settlement file of a consolidated company whose settlement period differs from the parent company, the settlement period of the parent company and the settlement period of the consolidated company Subjects subjects Code accounting data connection code is stored in a accounting data stored in the preliminary results file was adjusted to match the parent or linked company associated with the item of parent by the subjects conversion step The accounting data is extracted only when it is, and the transaction amount is aggregated to create consolidated elimination accounting data, and the consolidated balance accounting file is created by aggregating the item balances in the settlement file and provisional settlement file. Processing steps;
Delete transactions between the parent company and each consolidated company or between each consolidated company based on the consolidated elimination accounting data created in the above consolidation process step from the accounting data in the consolidated accounting file before adjustment created in the above consolidation process step. Consolidation transaction clearing step for updating the pre-adjustment consolidated accounting file;
To fiscal file updated at step scrubbing the connection transactions, erase journal when there is key input data, the erasure specification translation data key entered by updating the unadjusted fiscal files based A consolidation adjustment step to create a consolidated closing file ;
A consolidated settlement method characterized by comprising: In the consolidated processing step, for a consolidated company whose accounting period is different from the parent company,
A closing date setting step for holding the closing date of the parent company keyed by the operator,
Of the accounting data in the previous fiscal year accounting data file of the consolidated company, the date of the parent company's opening date is obtained from the retained parent company's closing period, and the accounting data of the transaction date after the date of the consolidated company A first step of extracting and writing to the accounting data file for provisional settlement of the consolidated company;
After the completion of the extraction of the accounting data from the previous period accounting data file and the writing to the temporary settlement accounting data file in the first step, among the accounting data of the current period accounting data file of the consolidated company, the retained parent company A second step of obtaining the date of the end of the period from the settlement period, extracting the accounting data of the transaction date prior to the date, and additionally storing it in the accounting data file for provisional settlement;
Creating a provisional settlement file based on the provisional settlement accounting data file created in the second step;
including,
The consolidated settlement method according to claim 1. Computer
Read from the subject system code table file of the parent company's course system table read from the course system code table file registered in association with the course name and code according to the account code system for each industry and read from the subject system code table file Create a subject conversion table that automatically generates a subject conversion table to match the subject organization of the consolidated company with the parent organization's subject system by associating with the conversion source table consisting of the subject organization code table corresponding to the type of business of the consolidated company to be processed means,
Using the subject conversion table generated by the subject conversion table generating means, subject conversion is performed by associating each subject of the processing target consolidated company with each subject of the conversion destination table via the conversion source table of the subject conversion table. subjects converting means for repeating the operation to be stored in memory subjects of the connecting company aligned with subjects parent performed for each companies,
It is an accounting data file of a consolidated company, and when generating journal data by automatically journaling the journal data entered by key, it is checked whether or not a consolidation code for consolidated settlement was entered when the journal data key was entered, For journal data with a consolidation code entered, the consolidation code entered in the consolidation code storage area of the accounting data to be generated is stored. For journal data without a consolidation code entered in the consolidation code storage area of the accounting data to be generated. of financial results file consolidated company created based on accounting data files to be stored accounting data with the concatenated code storage area which stores a code indicating an unbound, parent and closing periods of the same companies Regarding the settlement file or the settlement file of a consolidated company whose settlement period differs from the parent company, the settlement period of the parent company and the settlement period of the consolidated company Subjects subjects Code accounting data connection code is stored in a accounting data stored in the preliminary results file was adjusted to match the parent or linked company associated with the item of parent by the subjects converting means The accounting data is extracted only when it is, and the transaction amount is aggregated to create consolidated elimination accounting data, and the consolidated balance accounting file is created by aggregating the item balances in the settlement file and provisional settlement file. Processing means,
Clear the transactions between or between the consolidated companies mutual parent and the connecting company based on consolidated erase accounting data generated by the coupling processing unit from the accounting data of the adjustment previous fiscal file created by the connection processing unit Consolidation transaction clearing means for updating the pre-adjustment consolidated accounting file,
To fiscal files updated by means scrubbing the connection transactions, erase journal when there is key input data, the erasure specification translation data key entered by updating the unadjusted fiscal files based Consolidation adjustment means to create consolidated financial statements file ,
A computer-readable recording medium storing a program that functions as a computer. For the consolidated company whose accounting period is different from the parent company,
Computer
Closing period setting means to hold the closing period of the parent company keyed by the operator,
From the accounting data of the previous fiscal year accounting data file of the consolidated company, the accounting date of the parent company is obtained from the held closing date of the parent company, and the accounting data of the transaction date after the consolidated company is extracted from the previous fiscal year accounting data file. A first means for writing into the accounting data file for provisional settlement of the consolidated company,
After the extraction of the accounting data from the previous period accounting data file and the writing to the provisional settlement accounting data file in the first means, out of the accounting data of the current period accounting data file of the consolidated company, the retained parent company A second means for obtaining a date at the end of a period from a settlement period, extracting accounting data for a transaction date prior to the date, and additionally storing the accounting data in the provisional settlement accounting data file;
Means for creating a provisional settlement file based on the provisional settlement accounting data file created by the second means;
The computer-readable recording medium according to claim 3, comprising a program that functions as a computer program.

Images