JP7573467B2 - 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 information based on financial accounting information created in an individual accounting system. For example, Patent Document 1 describes a system for converting the code system for consolidated accounting.

JP 2012-181731 A

However, the above-mentioned Patent Document 1 does not state anything about efficiently checking the figures before and after conversion and adjustment of the accounting data aggregation results in the consolidated accounting code system and the individual accounting code system (for example, item information, segments, and internal transaction determination for intercompany transactions).

The present invention has been made in consideration of the above, and aims to provide a consolidated accounting system, a consolidated accounting method, and a consolidated accounting program that enable efficient confirmation of figures before and after conversion and adjustment of the aggregated results of accounting data in the consolidated accounting code system and the individual accounting code system.

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 code conversion master that specifies rules for data conversion from an individual accounting code system to a consolidated accounting code system for each consolidated company, and an input method setting master that specifies, for each consolidated company, the data type of accounting data, the item input method for consolidated items or individual company items, and the segment input method for consolidated segments or individual company segments in association with each other, and to access pre-conversion accounting data that is compiled by converting journal data based on the settings of the individual company in the code conversion master and that converts the pre-conversion accounting data into the The system is characterized by comprising: a compilation result acquisition means for acquiring converted accounting data that has been converted and compiled based on the settings of the individual company in the input method setting master; an adjustment input means for displaying an adjustment input screen corresponding to the item input method and segment input method for the target converted accounting data on the display unit, adjusting the compilation amount according to the operator's operation on the adjustment input screen, and registering the adjusted data as adjustment accounting data; and a confirmation means for outputting the compilation amount including the adjustment amount for the individual company item/consolidated item and the individual company segment/consolidated segment as a confirmation list based on the target pre-conversion accounting data, converted accounting data, and adjustment accounting data.

According to one aspect of the present invention, the accounting data may include at least one of intercompany transaction data, P/B data, segment P/B data, cash flow data, and statement of changes data.

According to one aspect of the present invention, the control unit further includes a master transmission means for transmitting the settings of the individual company in the code conversion master and the input method setting master to the target individual social accounting system, and the target individual social accounting system receives the settings of the individual company in the code conversion master and the input method setting master, converts journal data based on the settings of the individual company in the code conversion master and generates pre-conversion accounting data by aggregating the data, converts the generated pre-conversion accounting data based on the settings of the individual company in the input method setting master and generates post-conversion accounting data by aggregating the data, and transmits the generated pre-conversion accounting data and post-conversion accounting data to the consolidated accounting system, and the aggregation result acquisition means may receive and acquire the pre-conversion accounting data and post-conversion accounting data transmitted from the target individual social accounting system.

According to one aspect of the present invention, the consolidated adjustment input means may display a dialogue screen for adjusting amounts, which allows adjustments to be made on an item input method and segment input method basis, in response to a predetermined operation on a cell of the aggregate amount on the adjustment input screen.

According to one aspect of the present invention, the code conversion master may include an account conversion master in which the source general account item, source auxiliary account item, source auxiliary sub-item item, and destination general account item are registered for each consolidated company; an analysis code conversion master in which the business establishment group, business establishment, department group, department, general account item, auxiliary account item, auxiliary sub-item item, analysis code, and destination analysis code are registered for each consolidated company; and a specific destination specific master in which data on business partners, counterpart consolidated companies, and counterpart consolidated segments are registered for each consolidated company.

According to one aspect of the present invention, the journal data may include data on the individual company, such as the document number, date of occurrence, general account item, sub-item, sub-sub-item, business establishment group, business establishment, department group, department, analysis code, customer, and amount.

According to one aspect of the present invention, the accounting data may be intercompany transaction data, and the journal entry data may be converted and aggregated according to the settings of the account conversion master, the analysis code conversion master, and the customer identification master for the individual company, to generate pre-conversion intercompany transaction data.

In addition, 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 code conversion master that specifies rules for data conversion from an individual accounting code system to a consolidated accounting code system for each consolidated company, and an input method setting master that associates and registers, for each consolidated company, the data type of accounting data with the item input method for consolidated items or individual company items and the segment input method for consolidated segments or individual company segments, and the control unit accesses, for each individual company, pre-conversion accounting data obtained by converting journal data based on the settings of the individual company in the code conversion master and aggregating the pre-conversion accounting data. The method includes a compilation result acquisition step of acquiring converted accounting data obtained by converting the pre-conversion accounting data based on the settings of the individual company in the input method setting master and compiling the converted accounting data; an adjustment input step of displaying an adjustment input screen corresponding to the item input method and segment input method for the target converted accounting data on a display unit, adjusting the compilation amount according to the operation of the operator on the adjustment input screen, and registering the adjusted data as adjustment accounting data; and a confirmation step of outputting the compilation amount including the adjustment amount for the individual company item/consolidated item and the individual company segment/consolidated segment as a confirmation list based on the target pre-conversion accounting data, converted accounting data, and adjustment accounting data.

In order to solve the above-mentioned problems and achieve the object, the present invention provides a consolidated accounting program to be executed by an information processing device having a control unit, the control unit being configured to be able to access a code conversion master that specifies rules for data conversion from an individual accounting code system to a consolidated accounting code system for each consolidated company, and an input method setting master that specifies, for each consolidated company, the data type of accounting data, the item input method for consolidated items or individual company items, and the segment input method for consolidated segments or individual company segments in association with each other, and the control unit converts journal data for each individual company based on the settings of the individual company in the code conversion master and registers pre-conversion accounting data, and The program is characterized by being a consolidated accounting program for executing the following: a compilation result acquisition step for acquiring converted accounting data obtained by converting data based on the settings of the individual company in the input method setting master and compiling the converted accounting data; an adjustment input step for displaying an adjustment input screen corresponding to the item input method and segment input method on the display unit for the target converted accounting data, adjusting the compilation amount according to the operation of the operator on the adjustment input screen, and registering the adjusted data as adjusted accounting data; and a confirmation step for outputting the compilation amount including the adjustment amount for the individual company item/consolidated item and the individual company segment/consolidated segment as a confirmation list based on the target pre-conversion accounting data, converted accounting data, and adjustment accounting data.

The present invention has the effect of making it possible to efficiently check the figures before and after conversion and adjustment of the accounting data aggregation results in the consolidated accounting code system and the individual accounting code system.

FIG. 1 is a diagram for explaining the background of the present application. FIG. 2 is a diagram for explaining the background of the present application. FIG. 3 is a diagram for explaining the background of the present application. FIG. 4 is a diagram for explaining the background of the present application. FIG. 5 is a diagram for explaining the background of the present application. FIG. 6 is a block diagram showing an example of the configuration of a consolidated accounting system according to this embodiment. FIG. 7 is a diagram showing an example of the configuration of the input method setting master. FIG. 8 is a diagram showing an example of the configuration of the subject conversion master. FIG. 9 is a diagram illustrating an example of the configuration of the analysis code conversion target item master. FIG. 10 is a diagram illustrating an example of the configuration of the analysis code conversion master. FIG. 11 is a diagram illustrating an example of the configuration of the supplier identification method master. FIG. 12 is a diagram showing an example of the configuration of the supplier identification master. FIG. 13 is a flowchart for explaining an outline of the overall processing flow of the consolidated accounting system and the individual accounting system according to this embodiment. FIG. 14 is a diagram showing sample data for explaining a specific example of the processing of the consolidated accounting system according to the present embodiment. FIG. 15 is a diagram showing sample data for explaining a specific example of the processing of the consolidated accounting system according to the present embodiment. FIG. 16 is a diagram showing sample data for explaining a specific example of the processing 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 processing 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 processing of the consolidated accounting system according to the present embodiment. FIG. 19 is a diagram showing sample data for explaining a specific example of the processing of the consolidated accounting system according to the present embodiment. FIG. 20 is a diagram showing sample data for explaining a specific example of the processing 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 processing 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 processing of the consolidated accounting system according to the present embodiment.

An 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]
For example, when processing consolidated accounting and creating consolidated accounting data from individual accounting data, there are various patterns for the items used for conversion, such as item conversion, segment conversion, and identification of internal transactions, making it difficult to efficiently compare and check the figures before and after conversion. In addition, individual accounting systems and consolidated accounting systems generally have separate systems (databases), making it difficult to compare directly. General consolidated accounting systems have a code conversion function, but they do not allow you to check the figures before and after conversion, as well as the adjustment amounts after conversion, at any time.

Therefore, in this embodiment, we have created a system that makes it possible to efficiently check the figures before and after conversion and adjustment of the accounting data aggregation results in the consolidated accounting code system and the individual accounting code system.

Specifically, in this embodiment, (1) the master data required for conversion is transferred from the consolidated accounting system to the individual accounting system before conversion is performed, thereby reducing the amount of data transferred between systems. (2) By devising the primary and secondary tally tables, it is possible to view the granularity of both the aggregated values from the consolidated accounting perspective and the aggregated values from the individual accounting perspective. (3) It is possible to check the same layout whether consolidated accounting adjustment input is made using consolidated items/consolidated segments or individual items/individual company segments, allowing for unified reconciliation checks.

This allows for seamless integration of the consolidated accounting system and the individual accounting system, facilitating the comparison of accounting figures resulting from changes to the code system and accelerating consolidated financial statements. It also supports complex conversions of account information, segments, and internal transaction determinations for intercompany transactions, making it possible to compare results before and after conversion in detail by drilling down.

The background of this application will be explained in detail with reference to Figures 1 to 5. When a parent company of a group of companies discloses financial statements such as securities reports, it is necessary to prepare consolidated financial statements by combining the financial statements of the group companies and adjusting for internal transactions. There are two main patterns for preparing financial statements using a consolidated accounting information system, as shown in Figures 1 and 2.

Figure 1 is a diagram showing (1) a case where the consolidated accounting system and the financial accounting systems of individual companies are separate systems. In Figure 1, the individual company's financial accounting system (also called the "individual accounting system") creates accounting data such as individual company P/B data, segment P/B data, intercompany transaction data, and cash flow increase/decrease data, and sends this data to the consolidated accounting system. The consolidated accounting system converts the individual company's accounting data to create consolidated accounting data.

Figure 2 shows (2) the case where the consolidated accounting system and the financial accounting systems of individual companies are the same system. In Figure 2, in an integrated consolidated accounting/single-company accounting system, the accounting data of the individual companies' financial accounting systems is linked to the consolidated accounting system, and the accounting data of the individual companies is converted to create consolidated accounting data.

In both cases shown in Figure 1 and Figure 2 above, although there are differences between transfer in file format and direct integration within the system, they have in common the need for confirmation and adjustment on the consolidated accounting system side, which posed an issue of a high workload for the parent company's consolidation staff.

In addition, there is a trend in society to quickly complete consolidated adjustments and disclosures after the completion of end-of-year processing for non-consolidated accounting, and there is a demand for faster consolidated accounting processing than ever before. Therefore, it may be necessary to improve the process shown in Figures 1 and 2 above and have subsidiary company staff share the input of some of the consolidation procedures, as shown in the following Figures 3 and 4.

Figure 3 is a diagram showing (3) the case where the consolidated accounting system and the financial accounting systems of individual companies are separate systems (with input by subsidiary staff). In Figure 3, the consolidated accounting system shares the task of allowing subsidiary staff to input and check the converted consolidated accounting data for individual companies (for input by subsidiaries). The parent company staff only makes adjustments and final checks related to the entire consolidated financial statements.

Figure 4 shows (4) the case where the consolidated accounting system and the individual company's financial accounting system are the same system (with coordination and input by subsidiary staff). In Figure 4, in an integrated consolidated accounting/single-company accounting system, the subsidiary staff are tasked with sharing the work they can do in the individual company's financial accounting system and the consolidated accounting system, from coordination to input confirmation. In the consolidated accounting system, the parent company staff only makes adjustments and final confirmations related to the entire consolidated accounting.

Here, when the subsidiary company staff performs part of the consolidation procedures in the patterns of Figures 3 and 4, the following new issues arise: (1) When creating consolidated accounting data for the subsidiary company staff, the granularity of items and segment information differs between the individual accounting data and the consolidated accounting data, and data conversion is required. (2) If the items and segments for consolidated accounting are converted first when creating consolidated accounting data for the subsidiary company staff, the figures cannot be matched with the reports of the subsidiary company's individual accounting system, and it takes time to confirm amounts. (3) If the items and segments for consolidated accounting are not converted when creating consolidated accounting data for the subsidiary company staff, the consolidated figures cannot be confirmed until they are linked to the consolidated accounting data used by the parent company staff.

Figure 5 is a diagram for explaining an example of a conventional image. In this example, the case of consolidating the accounting data of Company A and Company B is explained. For example, the general account items in the journal data of Company A and Company B are converted to consolidated general account items using the item conversion master, and the converted aggregated value is generated as aggregated PL/BS data. If the source auxiliary item/converted auxiliary breakdown item is not included in the conversion rule, "*" can be specified. On the consolidated confirmation screen, only consolidated items are displayed, and on the individual company confirmation screen, individual company items are displayed. Therefore, when a person in charge of a subsidiary company (Company A in this example) checks and adjusts the consolidated accounting data and the individual accounting data, it takes time to compare them. However, there is no problem for the person in charge of consolidation (parent company person in charge), as they can check the consolidated items.

In this embodiment, when subsidiary company staff share the task of entering and checking data into the consolidated accounting system, a system has been created that allows efficient comparison of data before and after conversion, regardless of whether or not conversion is performed in advance to make both subsidiary and consolidated figures possible.

2. Configuration
An example of the configuration of the consolidated accounting system 100 according to this embodiment will be described with reference to Fig. 6. Fig. 6 is a block diagram showing an example of the configuration of the consolidated accounting system 100 according to this embodiment.

As shown in FIG. 6, 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 included in the consolidated accounting system 100 is connected to each other so as to be able to 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 the 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, etc., and is, for example, the Internet or a LAN (Local Area Network). The individual accounting systems 400, etc. are the accounting systems of each of the consolidated companies, for example, the accounting systems of Company A, Company B, Company C, etc.

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 item conversion master 106b, an analysis code conversion target item master 106c, an analysis code conversion master 106d, a customer identification method master 106e, a customer identification master 106f, and a data table 106g.

The account conversion master 106b, analysis code conversion target item master 106c, analysis code conversion master 106d, customer identification method master 106e, and customer identification master 106f are referred to as "code conversion masters" that stipulate the rules for converting data from the individual accounting code system to the consolidated accounting code system for each consolidated company.

Figure 7 is a diagram showing an example of the configuration of the input method setting master 106a. Figure 8 is a diagram showing an example of the configuration of the subject conversion master 106b. Figure 9 is a diagram showing an example of the configuration of the analysis code conversion target item master 106c. Figure 10 is a diagram showing an example of the configuration of the analysis code conversion master 106d. Figure 11 is a diagram showing an example of the configuration of the customer identification method master 106e. Figure 12 is a diagram showing an example of the configuration of the customer identification master 106f.

The input method setting master 106a is a master for setting whether to collect and convert data on a consolidated basis using consolidated items/consolidated segments or individual company items/individual company segments. As shown in FIG. 7, the input method setting master 106a can be configured as a table that associates and registers consolidated companies, data types (e.g., P/B, segment P/B, intercompany transactions, cash flow, fluctuation statement data, etc.), item input methods (e.g., 1: consolidated items (= account items converted for consolidated accounting), 0: individual company items (= account items converted from)), and segment input methods (e.g., 1: consolidated segments (= segments converted for consolidated accounting), 0: individual company segments (= segments converted from)). Normally, the item input method and segment input method are unified for each company, but it is also possible to set different granularities.

In the example shown in FIG. 7, the third line has the consolidated company "Company A", the data type "Intercompany transaction", the item input method "1: Consolidated item", and the segment input method "1: Consolidated segment", so on the adjustment input screen for Company A's intercompany transactions (see FIG. 18), adjustments are made on a consolidated item/consolidated segment basis. Also, the seventh line has the consolidated company "Company B", the data type "Intercompany transaction", the item input method "0: Individual company item", and the segment input method "0: Individual company segment", so on the adjustment input screen for Company B's intercompany transactions (see FIG. 19), adjustments are made on an individual company item/individual company segment basis. Also, the eleventh line has the consolidated company "Company C", the data type "Intercompany transaction", the item input method "0: Individual company item", and the segment input method "0: Individual company segment", so on the adjustment input screen for Company C's intercompany transactions, adjustments are made on an individual company item/individual company segment basis.

The account conversion master 106b is a master for setting rules for converting from individual company account information to consolidated account information. As shown in FIG. 8, the account conversion master 106b can be composed of a table in which consolidated companies, source general account items, source sub-account items, source sub-sub-items, and destination general account items are associated with each other. If the source sub-account item is "*", the conversion rules do not include sub-account items. If the source sub-account item is "*", the conversion rules do not include sub-sub-items. This allows for flexible switching of the granularity of account conversion.

In the example shown in Figure 8, the first line has the consolidated company "Company A", the source general account "Product sales", the source sub-account "*", the source sub-detailed item "*", and the destination general account "Sales". The second line has the consolidated company "Company A", the source general account "Product sales", the source sub-account "*", the source sub-detailed item "*", and the destination general account "Sales". The third line has the consolidated company "Company A", the source general account "Current account", the source sub-account "*", the source sub-detailed item "*", and the destination general account "Cash and deposits".

The analysis code conversion target item master 106c is a master for setting a combination of conversion items for converting from an individual company segment to a consolidated segment. As shown in FIG. 9, the analysis code conversion target item master 106c can be configured as a table in which data on consolidated companies, business establishment groups, business establishments, department groups, departments, general account items, sub-items, sub-sub-detailed items, and analysis codes are associated and registered.

In the example shown in Figure 9, the first line is the consolidated company "Company A", the business establishment group "not applicable", the business establishment "not applicable", the department group "not applicable", the department "not applicable", the general account item "not applicable", the sub-account item "not applicable", the sub-sub-detailed item "not applicable", and the analysis code "Analysis Code 1". The second line is the consolidated company "Company B", the business establishment group "not applicable", the business establishment "not applicable", the department group "not applicable", the department "applicable", the general account item "not applicable", the sub-account item "not applicable", the sub-sub-detailed item "not applicable", and the analysis code "not applicable". The third line is the consolidated company "Company C", the business establishment group "Business establishment group 1", the business establishment "applicable", the department group "Department group 2", the department "applicable", the general account item "not applicable", the sub-account item "not applicable", the sub-sub-detailed item "not applicable", and the analysis code "not applicable".

The analysis code conversion master 106d is a master for setting rules for conversion items for converting from individual company segments to consolidated segments. As shown in FIG. 10, the analysis code conversion master 106d can be composed of tables in which data on consolidated companies, business establishment groups, business establishments, department groups, departments, general account items, sub-items, sub-detailed items, analysis codes, and converted analysis codes are associated and registered. Items that are not eligible in the analysis code conversion target item master 106c are marked with "*" and are not included in the conversion rules. This makes it possible to flexibly switch the granularity of segment conversion.

In the example shown in FIG. 10, the first line is the consolidated company "Company A", the business establishment group "Not applicable", the business establishment "*", the department group "Not applicable", the department "*", the general account item "*", the sub-account item "*", the sub-sub-detailed item "*", the analysis code "Food", and the converted analysis code "Food and beverage business". The second line is the consolidated company "Company A", the business establishment group "Not applicable", the business establishment "*", the department group "Not applicable", the department "*", the general account item "*", the sub-account item "*", the sub-sub-detailed item "*", the analysis code "Beverages", and the converted analysis code "Food and beverage business". The third line is the consolidated company "Company A", the business establishment group "Not applicable", the business establishment "*", the department group "Not applicable", the department "*", the general account item "*", the sub-account item "*", the sub-sub-detailed item "*", the analysis code "Pharmaceuticals", and the converted analysis code "Chemical business".

The customer identification method master 106e is a master for setting items for identifying transactions with companies within a group from the accounting data of individual companies. As shown in FIG. 11, the customer identification method master 106e can be configured as a table in which data on consolidated companies and customer identification methods are associated and registered.

In the example shown in Figure 11, the first line has the consolidated company "Company A" and the customer identification method "Customer", the second line has the consolidated company "Company B" and the customer identification method "Analysis code 1", and the third line has the consolidated company "Company C" and the customer identification method "Analysis code 2".

The customer identification master 106f is a master for setting rules for identifying and converting the counterparty consolidated company and counterparty consolidated segment of an internal transaction from the customer identification items of an individual company. As shown in FIG. 12, the customer identification master 106f can be configured as a table in which data on consolidated companies, customer identification codes, counterparty consolidated companies, and counterparty consolidated segments are associated and registered.

In the example shown in Figure 12, the first line shows the consolidated company "Company A", the customer identification code "Customer 1", the counterpart consolidated company "Company B", and the counterpart consolidated segment "Food and beverage business", the second line shows the consolidated company "Company A", the customer identification code "Customer 2", the counterpart consolidated company "Company B", and the counterpart consolidated segment "Chemical business", and the third line shows the consolidated company "Company A", the customer identification code "Customer 3", the counterpart consolidated company "Company B", and the counterpart consolidated segment "Household goods business".

Data table 106g is a file for storing pre-conversion accounting data, post-conversion accounting data, post-adjustment accounting data, etc., acquired and aggregated from each company's individual accounting system 400.... Here, accounting data is, for example, intercompany transaction data, P&L/BS data, segment P&L/BS data, cash flow data, or statement of changes data.

The pre-conversion intercompany transaction data may include data on the consolidated accounting period, consolidated company, original general account, original sub-account, original sub-sub-subaccount, destination general account, original business group, original business, original department group, original department, original general account, original sub-account, original sub-sub-subaccount, original analysis code, destination segment, customer identification code, counterpart consolidated company, counterpart segment, and aggregated amount (also called "collected amount") (see Figure 17 (A)).

The converted intercompany transaction data may include data on the consolidated accounting period, consolidated company, original general account, original sub-account, original sub-sub-details, converted general account, original business group, original business, original department group, original department, original general account, original sub-account, original sub-sub-details, original analysis code, converted segment, counterpart consolidated company, counterpart segment, and aggregated amount (see Figure 17 (B)).

The adjusted intercompany transaction data may include data on the consolidated fiscal period, consolidated company, original general account, original sub-account, original sub-sub-details, destination general account, original business group, original business, original department group, original department, original general account, original sub-account, original sub-sub-details, original analysis code, destination segment, counterpart consolidated company, counterpart segment, adjustment amount, and adjusted amount (see Figure 18 (F)).

Returning to FIG. 6, 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 subject conversion master 106b, analysis code conversion target item master 106c, analysis code conversion master 106d, customer identification method master 106e, customer identification master 106f, and data table 106g stored in the memory unit 106. Note that these master groups and data table 106g may be provided elsewhere (e.g., server 200), as long as they are accessible by the control unit 102.

The control unit 102 conceptually includes a master maintenance unit 102a, a master transmission unit 102b, a compilation result acquisition unit 102c, an adjustment input unit 102d, and a confirmation unit 102e.

The master maintenance section 102a is for, for example, inputting, adding, changing, etc. data into the input method setting master 106a, the item conversion master 106b, the analysis code conversion target item master 106c, the analysis code conversion master 106d, the supplier identification method master 106e, and the supplier identification master 106f in response to the operation of the input device 112 by the operator on a master maintenance screen (not shown) displayed on the monitor 114.

The master transmission unit 102b transmits the target company's settings of the input method setting master 106a and the code conversion master to the target company's individual accounting system 400.

In response to this, the target individual accounting system 400 receives the settings of the individual company in the code conversion master and input method setting master 106a, converts the journal data based on the settings of the individual company in the code conversion master, generates pre-conversion accounting data aggregated by pre-conversion code and post-conversion code, converts the generated pre-conversion accounting data based on the settings of the individual company in the input method setting master 106a to generate aggregated post-conversion accounting data, and transmits the generated pre-conversion accounting data and post-conversion accounting data to the consolidated accounting system 100.

The code conversion master may include an account conversion master 106b that registers the source general account item, source auxiliary account item, source auxiliary breakdown item, and destination general account item for each consolidated company, an analysis code conversion master 106d that registers the business establishment group, business establishment, department group, department, general account item, auxiliary account item, auxiliary breakdown item, analysis code, and destination analysis code for each consolidated company, and a customer identification master 106f that registers data on customers, counterpart consolidated companies, and counterpart consolidated segments for each consolidated company.

The journal data may include data for the individual company, such as the document number, date of occurrence, general account item, sub-account item, sub-sub-detailed account item, business establishment group, business establishment, department group, department, analysis code, business partner, and amount. If the accounting data is intercompany transaction data, the journal data may be converted and compiled according to the settings for the individual company in the account conversion master 106b, analysis code conversion master 106d, and business partner identification master 106f to generate pre-conversion intercompany transaction data.

The aggregation result acquisition unit 102c receives and acquires the pre-conversion accounting data and post-conversion accounting data transmitted from the individual accounting systems 400... and stores them in the data table 106g. The accounting data may include at least one of intercompany transaction data, P/B data, segment P/B data, cash flow data, and statement of changes data.

Note that, here, the individual social accounting system 400 is configured to generate the pre-conversion accounting data and the post-conversion accounting data, but the aggregation result acquisition unit 102c may also be configured to acquire journal data from the individual social accounting system 400, and generate and acquire the pre-conversion accounting data and the post-conversion accounting data based on the acquired journal data.

The adjustment input unit 102d displays an adjustment input screen on the monitor 114 for the target converted accounting data according to the item input method (consolidated item or individual company item) and segment input method (consolidated segment or individual company segment), adjusts the amount according to the operator's operation on the adjustment input screen, and registers the adjusted data in the data table 106g as adjusted accounting data. The adjustment input unit 102d may also display a dialogue screen for adjusting the amount, which can be adjusted on an item input method and segment input method basis, according to a predetermined operation on the amount cell on the adjustment input screen (for example, the operator double-clicking with the mouse of the input device 112, etc.).

The confirmation unit 102e displays on the monitor 114 as a confirmation list amounts including adjustment amounts for individual company accounts/consolidated accounts and individual company segments/consolidated segments before and after conversion based on the target pre-conversion accounting data, post-conversion accounting data, and adjustment accounting data.

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. In the following description, inter-company transaction data will be used as an example of accounting data.

(Overall processing)
An outline of the overall process flow of the consolidated accounting system 100 and the individual social accounting system 400 according to this embodiment will be described with reference to Fig. 13. Fig. 13 is a diagram showing a flow for explaining an outline of the overall process flow of the consolidated accounting system 100 and the individual social accounting system 400 according to this embodiment.

In FIG. 13, first, the master transmission unit 102b of the consolidated accounting system 100 executes the master transmission process (step S1). Specifically, in the master transmission process, the master transmission unit 102b transmits the settings of the target individual company of the input method setting master 106a and the code conversion master (subject conversion master 106b, analysis code conversion target item master 106c, analysis code conversion master 106d, customer identification method master 106e, customer identification master 106f) to the individual accounting system 400 of the target individual company.

The individual social accounting system 400 executes a master acquisition process (step T1). Specifically, in the master acquisition process, the individual social accounting system 400 receives the settings of the input method setting master 106a and the code conversion master sent from the consolidated accounting system 100, and stores them in the memory unit.

The individual accounting system 400 executes the first and second aggregation processes (step T2). Specifically, in the first and second aggregation processes, the individual accounting system 400 refers to the settings of the code conversion master to convert the target journal data of the individual company into the consolidated accounting code system, generates accounting data including pre-conversion codes and post-conversion codes (e.g., intercompany transaction data, P/B data, segment P/B data, cash flow data, or fluctuation statement data), and generates pre-conversion accounting data (first aggregation result) aggregated by pre-conversion code and post-conversion code unit. The individual accounting system 400 also refers to the settings of the input method setting master 106a to generate post-conversion accounting data (second aggregation result) aggregated by the pre-conversion accounting data according to the item input method and/or segment input method of the input method setting master 106a.

The individual social accounting system 400 executes a compilation result transmission process (step T3). Specifically, in the compilation result transmission process, the individual social accounting system 400 transmits the generated pre-conversion accounting data and post-conversion accounting data to the consolidated accounting system 100.

The tally result acquisition unit 102c of the consolidated accounting system 100 executes the tally result acquisition process (step S2). Specifically, in the tally result acquisition process, the tally result acquisition unit 102c receives and acquires the pre-conversion accounting data (first tally result) and the converted accounting data (second tally result) transmitted from the individual accounting systems 400..., and stores them in the data table 106g.

The adjustment input unit 102d of the consolidated accounting system 100 executes the consolidated adjustment input process (step S3). Specifically, in the consolidated adjustment input process, the adjustment input unit 102d displays an adjustment input screen on the monitor 114 for the converted accounting data according to the item input method (consolidated item or individual company item) and segment input method (consolidated segment or individual company segment), adjusts the amount according to the operator's operation on the adjustment input screen, and registers the adjusted data in the data table 106g as adjustment accounting data. In addition, the adjustment input unit 102d may display a dialogue screen for adjusting the amount, which can be adjusted by the item input method and segment input method, according to a predetermined operation on the amount cell on the adjustment input screen (for example, double-clicking by the operator with the mouse of the input device 112, etc.).

The confirmation unit 102e of the consolidated accounting system 100 executes a process for confirming the pre- and post-conversion and adjustments (step S4). Specifically, in the process for confirming the pre- and post-conversion and adjustments, the confirmation unit 102e displays and outputs amounts including adjustment amounts for individual company accounts/consolidated accounts and individual company segments/consolidated segments before and after conversion as a confirmation list on the monitor 114 based on the target pre-conversion accounting data, post-conversion accounting data, and adjustment accounting data.

(Sample data)
Next, specific examples of the processing of the consolidated accounting system 100 and the individual social accounting system 400 according to the present embodiment will be described with reference to Figures 14 to 22. Figures 14 to 22 are diagrams showing sample data for explaining specific examples of the processing of the consolidated accounting system 100 and the individual social accounting system 400 according to the present embodiment.

In order to collect accounting information from individual companies into consolidated data, it is necessary to aggregate data across databases. When the amount of accounting data is large, it is possible to divide the process into the following three steps to prevent problems such as high processing load and communication volume: (1) Transfer of master information from the consolidated accounting system 100 to the individual social accounting system 400, (2) Conversion and aggregation within the individual social accounting system 400 (primary aggregation and secondary aggregation), and (3) Transmission of the aggregation results from the individual social accounting system 400 to the consolidated accounting system 100.

(S1: Master transmission process)
14 is a diagram for explaining a specific example of the master transmission process. In the master transmission process, the master transmission unit 102b transmits the settings of the input method setting master 106a and the code conversion master (the account conversion master 106b, the analysis code conversion target item master 106c, the analysis code conversion master 106d, the customer identification method master 106e, and the customer identification master 106f) of the companies A, B, and C to the individual accounting systems 400 of the companies A, B, and C, respectively.

(T2: 1st and 2nd tabulation process)
FIG. 15 is a diagram for explaining a specific example of the first and second tabulation processes. Here, the process for inter-company transaction data of the individual accounting system 400 of company A is explained as an example. FIG. 15(A) shows an example of journal data of company A, FIG. 15(B) shows an example of settings for company A in the item conversion master 106b, FIG. 15(C) shows an example of settings for company A in the analysis code conversion target item master 106c, FIG. 15(D) shows an example of settings for company A in the analysis code conversion master 106d, FIG. 15(E) shows an example of settings for company A in the customer identification method master 106e, FIG. 15(F) shows an example of settings for company A in the customer identification master 106f, FIG. 15(G) shows an example of inter-company transaction data before conversion of company A, and FIG. 15(H) shows an example of inter-company transaction data after conversion of company A.

(First count)
The individual accounting system 400 refers to the settings of the code conversion masters (item conversion master 106b, analysis code conversion target item master 106c, analysis code conversion master 106d, business partner identification method master 106e, business partner identification master 106f) to convert the target journal entry data for individual companies into the consolidated accounting code system, generate intercompany transaction data including pre-conversion codes and post-conversion codes, and generate pre-conversion intercompany transaction data (primary aggregation result) aggregated by pre-conversion code and post-conversion code unit. All items not included in the conversion rules are replaced with "*" to aggregate them into the same record.

In the example of journal entry data shown in Figure 15 (A), the first line contains the document number "A1001," the date of occurrence "2020/3/1," the general account item "Product sales," the sub-account "Sales 01," the sub-detailed account "XX sales," business establishment group 1 "East Japan," business establishment group 2 "Kanto," business establishment "Tokyo Head Office," department "Sales Department 1," analysis code 1 "Food," business partner "Business Partner 1," and amount "￥10,000."

The individual accounting system 400 refers to the settings for Company A in the item conversion master 106b shown in FIG. 15(B) and converts the general account item (original general account item), auxiliary item (original auxiliary item), and auxiliary breakdown item (original auxiliary breakdown item) of the journal data into a target general account item using as a key a combination other than items (*) that are not included in the conversion rules in the item conversion master 106b.

The first line of the journal data is the general account item "Product Sales", so the rows containing the source general account item "Product Sales", the source sub-account "*", and the source sub-sub-item "*", which are not included in the conversion rules, are obtained from the first line of the account conversion master 106b, and converted to the consolidated company "Company A" and the destination general account item "Sales", and converted to the source sub-account "*" and source sub-sub-item "*", which are not included in the conversion rules.

The individual accounting system 400 refers to the analysis code conversion target item master 106c and analysis code conversion master 106d shown in Figures 15 (C) and (D), and converts the data of the business establishment group, business establishment, department group, department, general account item, auxiliary item, auxiliary breakdown item, and analysis code 1 of the journal data into the analysis conversion source business establishment group, analysis conversion source business establishment, analysis conversion source department group, analysis conversion source department, analysis conversion source general account item, analysis conversion source auxiliary item, analysis conversion source auxiliary breakdown item, analysis conversion source analysis code, and conversion destination segment, using the consolidated company and analysis code 1 set as the target of "analysis code" in the analysis code conversion target item master 106c as keys.

The analysis code 1 in the first line of the journal data is "Food", so from the first line of the analysis code conversion target item master 106c and the analysis code conversion master 106d, it is converted to the analysis conversion source business establishment group "*", analysis conversion source business establishment "*", analysis conversion source department group "*", analysis conversion source department "*", analysis conversion source general account item "*", analysis conversion source subsidiary account "*", analysis conversion source subsidiary breakdown account "*", analysis conversion source analysis code "Food", and conversion destination segment "Food and beverage business".

The individual accounting system 400 refers to the customer identification method master 106e and customer identification master 106f in Figures 15 (E) and (F), and converts the customer data in the accounting data into the counterparty consolidated company and counterparty consolidated segment using the consolidated company and customer as keys.

The business partner on the first line of the journal entry data is "Business Partner 1," so based on the first line of the business partner identification method master 106e and business partner identification master 106f, this is converted to the counterparty consolidated company "Company B" and the counterparty consolidated segment "Food and beverage business."

After these conversions, the data is aggregated by pre-conversion code and post-conversion code units to generate pre-conversion intercompany transaction data. In the example of pre-conversion intercompany transaction data shown in FIG. 15 (G), the first line is a compilation of voucher numbers A001 and A002, with the consolidated accounting period "FY2020", consolidated company "Company A", original general account "Product sales", original sub-account "*", original sub-sub-detailed account "*", destination general account "Sales", original business group "*", original business location "*", original department group "*", original department "*", original general account "*", original sub-account "*", original sub-detailed account "*", original analysis code "Food", destination segment "Food and beverage business", customer identification code "Customer 1", counterpart consolidated company "Company B", counterpart segment "Food and beverage business", and collected amount "￥30,000".

(Second tally)
The individual accounting system 400 generates converted accounting data (secondary aggregation results) by aggregating pre-conversion accounting data according to the item input method and/or segment input method of the input method setting master 106a (see Figure 7). If the item input method is consolidated item, the item conversion source is replaced with "*" and aggregated. If the item input method is individual company item, no replacement is performed. If the segment input method is consolidated segment, the analysis conversion source is replaced with "*" and aggregated. If the segment input method is individual company segment, no replacement is performed. Aggregated by counterpart consolidated company and counterpart segment.

In the example of converted intercompany transaction data shown in FIG. 15 (H), the first line has the consolidated fiscal year ending "FY2020", consolidated company "Company A", original general account "*", original sub-account "*", original sub-sub-detailed account "*", destination general account "Sales", original business group "*", original business location "*", original department group "*", original department "*", original general account "*", original sub-account "*", original sub-detailed account "*", original analysis code "*", destination segment "Food and beverage business", counterpart consolidated company "Company B", counterpart segment "Food and beverage business", and aggregated amount "￥30,000".

(T3: tally result transmission process, S2: tally result acquisition process)
16 is a diagram for explaining a specific example of the aggregation result transmission process. The individual accounting systems 400 of companies A, B, and C transmit the pre-conversion accounting data and post-conversion accounting data of companies A, B, and C, respectively, to the consolidated accounting system 100. The accounting data is, for example, intercompany transaction data, P/B data, segment P/B data, cash flow data, or statement of changes data.

(S2: tally result acquisition process)
17 is a diagram for explaining a specific example of the aggregation result acquisition process. In the following, an example of inter-company transaction data will be explained as accounting data. The consolidated accounting system 100 receives pre-conversion accounting data and post-conversion accounting data of companies A, B, and C transmitted from the individual accounting systems 400 of companies A, B, and C, aggregates the data of companies A, B, and C, and stores the data in a data table 106g.

Figure 17 (A) shows an example of pre-conversion inter-company transaction data that aggregates the pre-conversion inter-company transaction data of companies A, B, and C. Figure 17 (B) shows an example of post-conversion inter-company transaction data that aggregates the post-conversion inter-company transaction data of companies A, B, and C.

As shown in the converted intercompany transaction data in FIG. 17(B), for Company A, in the example of the input method setting master 106a shown in FIG. 7, for the data type "intercompany transaction", the account input method is "1: Consolidated account", so the account conversion source is replaced with "*", and the segment input method is "1: Consolidated segment", so the analysis conversion source is replaced with "*". For Companies B and C, in the example of the input method setting master 106a shown in FIG. 7, for the data type "intercompany transaction", the account input method is "0: Individual company account", so the account conversion source is not replaced with "*", and the segment input method is "0: Individual company segment", so the analysis conversion source is not replaced with "*".

(S3: Consolidation adjustment input process)
18 and 19 are diagrams for explaining a specific example of the consolidated adjustment input process. The adjustment input unit 102d displays an adjustment input screen on the monitor 114 for the converted accounting data according to the item input method (consolidated item or individual company item) and segment input method (consolidated segment or individual company segment), adjusts the amount according to the operator's operation on the adjustment input screen, and registers the adjusted data in the data table 106g as adjustment accounting data. In addition, the adjustment input unit 102d displays a dialogue screen for adjusting the amount, which can be adjusted by the item input method and segment input method, according to a predetermined operation on the amount cell on the adjustment input screen (for example, double-clicking by the operator with the mouse of the input device 112, etc.).

Figure 18 is a diagram to explain the adjustment input screen and amount adjustment when the account input method is "consolidated account" and the segment input method is "consolidated segment" (Company A).

Figure 18 (A) shows an example of converted intercompany transaction data for Company A. When the first record of converted intercompany transaction data is targeted, an adjustment input screen like that shown in Figure 18 (B) is displayed. The adjustment input screen has a header area that displays the consolidated accounting period, consolidated company, and consolidated segment/individual company segment, and a detail display area. The detail display area displays the amounts of the counterpart consolidated company, counterpart segment, and consolidated item/individual company item. The detail display area is configured so that amounts can be adjusted (modified).

In the example shown in Figure 18 (B), the header area displays the consolidated fiscal year "FY2020," the consolidated company "Company A," and the consolidated segment "Food and beverage business." Since the individual company segments (source business division, source department) in the first line of the converted intercompany transaction data are "*," the individual company segments are not displayed.

In the detail display area, the amount of "¥30,000" for the consolidated account "Sales" for the counterpart consolidated company "Company B" and the counterpart segment "Food and beverage business" is displayed. Since the individual company account (general account from which the account was converted) in the first line of the converted intercompany transaction data is "*", the individual company account is not displayed.

In addition, in the adjustment input screen, in response to a predetermined operation (for example, double-clicking the mouse of the input device 112 by the operator, etc.) on the amount cell, an adjustment dialogue screen for amount adjustment, for example, as shown in FIG. 18 (C), is displayed. The adjustment dialogue screen is configured to allow correction on a consolidated item/consolidated segment basis. The adjustment dialogue screen displays the consolidated item, amount, adjustment amount, and adjusted amount, and allows input of the adjustment amount. Adjusted amount = total amount + adjustment amount. After inputting the adjustment amount, pressing the reflect button (not shown) corrects the amount in the corresponding cell. In this way, the amount of the cell may be corrected directly or in the adjustment dialogue screen. In the example shown in FIG. 18 (D), "5,000 yen" is input into the adjustment amount, the adjusted amount is corrected to "35,000 yen", and the amount on the adjustment input screen is corrected as shown in (E).

When the user presses the register button (not shown), the adjusted inter-company transaction data reflecting the amount adjustment is registered in the data table 106g, as shown in FIG. 18 (F). In the example shown in the figure, the adjustment amount is "¥5,000" and the adjusted amount is "¥35,000."

Figure 19 is a diagram to explain the adjustment input screen and amount adjustment when the account input method is "individual company account" and the segment input method is "individual company segment" (Company B).

Figure 19 (A) shows an example of converted intercompany transaction data for Company B. When the first and third records of the converted intercompany transaction data are targeted, an adjustment input screen like that shown in Figure 19 (B) is displayed. In the example shown in Figure 19 (B), the header area displays the consolidated fiscal year ending "FY2020", the consolidated company "Company B", the consolidated segment "Food and Beverage Business", and the individual company segment "Tokyo Head Office, Food and Beverage Division".

In the detail display area, the first line shows the counterpart consolidated company "Company A", the counterpart segment "Food and beverage business", and the amount of the individual company account "Product sales" of "¥10,000". The second line shows the counterpart consolidated company "Company C", the counterpart segment "Food and beverage business", and the amount of the individual company account "Product purchases" of "¥30,000".

In addition, in response to a specified operation (e.g., the operator double-clicking on the amount cell using the mouse of the input device 112, etc.) on the adjustment input screen, an adjustment dialogue screen for adjusting the amount, for example, as shown in FIG. 19 (C), is displayed. The adjustment dialogue screen is configured to allow corrections on an individual company account/individual company segment basis.

The adjustment dialogue screen displays the individual company account, sub-account, sub-detailed account, amount, adjustment amount, and adjusted amount, and allows the adjustment amount to be entered. In the example shown in FIG. 19 (D), "¥2,000" is entered into the adjustment amount, the adjusted amount is corrected to "¥32,000", and the amount of "Product purchase amount" on the adjustment input screen is corrected as shown in FIG. 19 (E).

When the user presses the register button (not shown), the adjusted inter-company transaction data reflecting the amount adjustment is registered in the data table 106g, as shown in FIG. 19 (F). In the example shown in the figure, the adjustment amount is "¥2,000" and the adjusted amount is "¥32,000."

(S4: Before and after conversion/adjustment confirmation process)
20 to 22 are diagrams for explaining a specific example of the pre-conversion and adjustment confirmation process. The confirmation unit 102e displays on the monitor 114 as a confirmation list amounts including adjustment amounts for individual company accounts/consolidated accounts and individual company segments/consolidated segments before and after conversion based on the target pre-conversion accounting data, post-conversion accounting data, and adjustment accounting data.

Figure 20 is a diagram for explaining the process of aggregating header information based on the converted intercompany transaction data and the adjusted intercompany transaction data. Figure 20 (A) is a diagram showing an example of the converted intercompany transaction data and the adjusted intercompany transaction data. Figure 20 (B) is a diagram showing an example of header information.

The confirmation unit 102e aggregates header information (consolidated accounting period, consolidated company, consolidated segment, consolidated item, counterpart company, and aggregate amount, adjustment amount, and adjusted amount by counterpart segment) as shown in FIG. 20(B) based on the converted intercompany transaction data and adjusted intercompany transaction data shown in FIG. 20(A).

Figure 21 is a diagram for explaining the process of aggregating detailed information based on pre-conversion intercompany transaction data and post-adjustment intercompany transaction data. Figure 21 (A) is a diagram showing an example of pre-conversion intercompany transaction data and post-adjustment intercompany transaction data. Figure 21 (B) is a diagram showing an example of detailed information.

The confirmation unit 102e compiles detailed information (consolidated accounting period, consolidated company, consolidated segment, consolidated item, counterpart company, counterpart segment, individual company general account item, individual company auxiliary item, individual company auxiliary breakdown item, individual company segment, and aggregated amount, adjustment amount, and adjusted amount by customer specific code) as shown in FIG. 21(B) based on the pre-conversion intercompany transaction data and post-adjustment intercompany transaction data shown in FIG. 21(A).

Figure 22 is a diagram showing an example of a confirmation list output. The confirmation unit 102e outputs and displays on the monitor 114 a confirmation list as shown in Figure 22, in which header information and detail information are combined with the same header items (consolidated accounting period, consolidated company, consolidated segment, consolidated subject, partner company, and partner segment). The confirmation unit 102e processes the layout of the confirmation list as necessary.

The confirmation list displays the consolidated accounting period, and the aggregated amount, adjustment amount, and adjusted amount for each consolidated company, consolidated segment/individual company segment, consolidated item/individual company general account item/individual company sub-item/individual company sub-detailed item, counterparty company, and counterparty segment/customer specific code. In the example shown in Figure 22, Company A's item input method is consolidated items, and the segment input method is consolidated segments, so adjustment values are displayed in the "*" rows for all individual company items and individual company segments. Company B's item input method is individual company items, and the segment input method is individual company segments, so adjustment values are displayed for each individual company item and individual company segment.

As described above, according to this embodiment, there is a code conversion master that specifies the rules for data conversion of the code system of individual accounting to the code system of consolidated accounting for each consolidated company, an input method setting master that associates and registers the data type of accounting data with the item input method of consolidated items or individual company items and the segment input method of consolidated segments or individual company segments for each consolidated company, a compilation result acquisition unit 102c that acquires, for each individual company, pre-conversion accounting data obtained by converting journal data and compiling it based on the settings of the individual company in the code conversion master, and post-conversion accounting data obtained by converting the pre-conversion accounting data and compiling it based on the settings of the individual company in the input method setting master, and a conversion result acquisition unit 102c that acquires the conversion result of the target The system is equipped with an adjustment input unit 102d that displays an adjustment input screen corresponding to the item input method and segment input method for the converted accounting data on the display unit, adjusts the total amount according to the operator's operation on the adjustment input screen, and registers the adjusted data as adjusted accounting data, and a confirmation unit 102e that outputs the total amount including adjustment amounts for individual company items/consolidated items and individual company segments/consolidated segments as a confirmation list based on the target pre-conversion accounting data, converted accounting data, and adjustment accounting data, so that it becomes possible to efficiently confirm the figures before and after conversion and before and after adjustment of the accounting data total results in the consolidated accounting code system and the individual company accounting code system.

[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 search conditions and other parameters, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

In addition, 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, and may also 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 website provision.

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 Master transmission unit 102c Aggregation result acquisition unit 102d Adjustment input unit 102e Confirmation unit 104 Communication interface unit 106 Storage unit 106a Input method setting master 106b Account conversion master 106c Analysis code conversion target item master 106d Analysis code conversion master 106e Customer identification method master 106f Customer identification master 106g Data table 108 Input/output interface unit 112 Input device 114 Output device 200 Server 300 Network 400 Individual social accounting system

Claims (9)

A consolidated accounting system including a control unit,
The control unit is
A code conversion master that specifies the rules for converting data from the individual accounting code system to the consolidated accounting code system for each consolidated company;
An input method setting master in which the data type of accounting data, the method of inputting consolidated items or individual company items, and the method of inputting consolidated segments or individual company segments are associated and registered for each consolidated company;
is configured to be accessible to
a compilation result acquisition means for acquiring, for each individual company, pre-conversion accounting data obtained by converting journal data based on the settings of the individual company in the code conversion master and compiling the same, and post-conversion accounting data obtained by converting the pre-conversion accounting data based on the settings of the individual company in the input method setting master and compiling the same;
an adjustment input means for displaying an adjustment input screen on a display unit according to the item input method and segment input method for the target converted accounting data, adjusting the total amount according to the operation of an operator on the adjustment input screen, and registering the adjusted data as adjusted accounting data;
A confirmation means for outputting a summary amount including adjustment amounts for individual company items/consolidated items and individual company segments/consolidated segments as a confirmation list based on the pre-conversion accounting data, post-conversion accounting data, and adjustment accounting data of the target;
A consolidated accounting system comprising: The consolidated accounting system of claim 1, characterized in that the accounting data includes at least one of intercompany transaction data, P/B data, segment P/B data, cash flow data, and statement of changes data. The control unit further includes:
a master transmission means for transmitting the code conversion master and the input method setting master to the target individual accounting system,
The target individual accounting system receives the settings of the individual company in the code conversion master and the input method setting master, converts journal data based on the settings of the individual company in the code conversion master and generates pre-conversion accounting data by summarizing the data, converts the generated pre-conversion accounting data based on the settings of the individual company in the input method setting master and generates post-conversion accounting data by summarizing the data, and transmits the generated pre-conversion accounting data and post-conversion accounting data to the consolidated accounting system.
3. The consolidated accounting system according to claim 1, wherein the tabulation result acquisition means receives and acquires the pre-conversion accounting data and the post-conversion accounting data transmitted from the target individual accounting systems. The consolidated accounting system according to any one of claims 1 to 3, characterized in that the adjustment input means displays a dialogue screen for adjusting amounts, which allows adjustments to be made on an item input method and segment input method basis, in response to a specified operation on a cell of the total amount on the adjustment input screen. The code conversion master is
For each consolidated company, there is a conversion master that contains the conversion source general account item, conversion source sub-item, conversion source sub-sub-item breakdown item, and conversion destination general account item.
Analysis code conversion master that registers the business group, business establishment, department group, department, general account item, sub-item, sub-sub-detailed item, analysis code, and conversion destination analysis code for each consolidated company,
For each consolidated company, there is a customer specific master that registers data on the customer, the counterparty consolidated company, and the counterparty consolidated segment.
5. The consolidated accounting system according to claim 1, further comprising: The consolidated accounting system according to claim 5, characterized in that the journal data includes data for the individual company, such as voucher number, date of occurrence, general account item, sub-item, sub-sub-item, business establishment group, business establishment, department group, department, analysis code, business partner, and amount. The accounting data is inter-company transaction data,
The consolidated accounting system according to claim 6, characterized in that the journal data is converted and aggregated in accordance with the settings of the individual company in the item conversion master, the analysis code conversion master, and the customer identification master, thereby generating pre-conversion intercompany transaction data. A consolidated accounting method executed by an information processing device having a control unit,
The control unit is
A code conversion master that specifies the rules for converting data from the individual accounting code system to the consolidated accounting code system for each consolidated company;
An input method setting master in which the data type of accounting data, the method of inputting consolidated items or individual company items, and the method of inputting consolidated segments or individual company segments are associated and registered for each consolidated company;
is configured to be accessible to
Executed in the control unit,
a compilation result acquisition step for acquiring, for each company, pre-conversion accounting data obtained by converting journal data based on the settings of the individual company in the code conversion master and compiling the data, and post-conversion accounting data obtained by converting the pre-conversion accounting data based on the settings of the individual company in the input method setting master and compiling the data;
an adjustment input process for displaying an adjustment input screen corresponding to the item input method and segment input method on the display unit for the target converted accounting data, adjusting the total amount according to the operation of the operator on the adjustment input screen, and registering the adjusted data as adjusted accounting data;
A confirmation process of outputting a summary amount including adjustment amounts for individual company items/consolidated items and individual company segments/consolidated segments as a confirmation list based on the target pre-conversion accounting data, post-conversion accounting data, and adjustment accounting data;
A consolidated accounting method comprising: A consolidated accounting program to be executed by an information processing device having a control unit,
The control unit is
A code conversion master that specifies the rules for converting data from the individual accounting code system to the consolidated accounting code system for each consolidated company;
An input method setting master in which the data type of accounting data, the method of inputting consolidated items or individual company items, and the method of inputting consolidated segments or individual company segments are associated and registered for each consolidated company;
is configured to be accessible to
In the control unit,
a compilation result acquisition step for acquiring, for each company, pre-conversion accounting data obtained by converting journal data based on the settings of the individual company in the code conversion master and compiling the data, and post-conversion accounting data obtained by converting the pre-conversion accounting data based on the settings of the individual company in the input method setting master and compiling the data;
an adjustment input process for displaying an adjustment input screen corresponding to the item input method and segment input method on the display unit for the target converted accounting data, adjusting the total amount according to the operation of the operator on the adjustment input screen, and registering the adjusted data as adjusted accounting data;
A confirmation process of outputting a summary amount including adjustment amounts for individual company items/consolidated items and individual company segments/consolidated segments as a confirmation list based on the target pre-conversion accounting data, post-conversion accounting data, and adjustment accounting data;
A consolidation program to carry out the above.

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