Real-time consolidated accounting systems and real-time consolidated accounting program

作者: Hitoshi Matsuoka

DOI:

关键词: AccountingConsolidated financial statementData preparationAccounting information systemProfit (economics)Consolidation (business)Equity ratioEngineeringParent companyCorporate group

摘要: The invention provides a real-time consolidated accounting system, by which processing of the business group can be performed more accurately, and financial position at any point in time grasped regardless closing date. When individual journal data, that corresponds to journals are generated respective companies belonging group, is registered, data preparation means prepares for consolidation based on data. This prepared so profit/loss parent company expressed accordance with equity ratio when account title code included affiliated item. In this way, statement obtained using as correspond relating profittloss from companies.

参考文章(5)
Stephen F. Kraysler, Steven A. Eisenberg, Brian G. Holland, Crispina O. Caballero, Thomas F. Conroy, Richard W. Mann, Computer support for multi-jurisdictional investment ,(2004)