Abstract:
An accounting system structured from a biller accounting device  100  connected to a database DB 1  and a billee accounting device  200 . Biller accounting device  100  sequentially receives input of billing data, some of which may be for appropriation in consolidated accounting, enters received billing data in database DB 1 , extracts any billing data not for appropriation from received billing data, outputs extracted billing data to billee accounting device  200 , and excludes specified billing data entered in database DB 1  from being appropriated. Billee accounting device  200  receives outputted billing data and notifies biller accounting device  100  of the receipt, and biller accounting device  100  excludes, as the specified billing data, billing data whose receipt is notified.

Description:
BACKGROUND OF THE INVENTION 
     1. Field of the Invention 
     The present invention relates to an accounting system, and in particular to technology for speeding up the accounting when preparing a financial report for an entire group corporation consisting of a plurality of companies. 
     2. Related Art 
     In recent years, commercial transactions between member corporations within group corporations have become large-scale and extremely complicated. Corporate evaluation of these corporations using consolidated accounting for the entire group corporation, rather than non-consolidated accounting conducted separately for each corporation, has internationally become the norm, with the importance of consolidated accounting also being gradually recognized in Japan in recent years. 
     The difference between non-consolidated and consolidated accounting is discussed briefly here. With non-consolidated accounting, for example, if Company A bills Company B for 100 dollars, Company B appropriates 100 dollars as a debit amount relating to Company A, and Company A appropriates 100 dollars as a credit amount relating to Company B. This results in a sale based on the transaction with Company B appearing on Company A&#39;s financial report, and an expenditure based on the transaction with Company A appearing on Company B&#39;s financial report. 
     In contrast, with consolidated accounting, companies A and B are considered as a single group corporation, and a financial report is prepared with Company A&#39;s 100 dollar credit with respect to Company B and Company B&#39;s 100 dollar debit with respect to Company A offsetting one another. Thus, with the financial report for the entire group corporation that includes Company A and Company B, the respective sale and expenditure based on the transaction between companies A and B are eliminated. 
     Here, “elimination” refers to the non-appropriation of credits and debits in the financial report for an entire group corporation, due to the offsetting, in the accounting process for the entire group corporation, of debits and credits provisionally appropriated in the accounting between individual corporations within the group corporation based on commercial transactions between these corporations. 
     To implement this elimination, complicated and time-consuming processing is needed in the accounts department of individual corporations to careful examine and approve the billing content (see Japanese Patent Publication No. 11-203373). 
     In recent years, corporations in Japan have been rapidly diversifying and internationalizing, as seen in the expansion of economic activities and the procurement of overseas capital now being actively pursued. Also, the environment in which corporations operate has changed remarkably, with the increasing participation of foreign investors in the Japanese share market, for instance, and, together with the strengthening trend in corporations towards recognizing the importance of consolidated accounting, the demand for consolidated information from investors in order to precisely infer to risks and returns borne by industry groups is on the increase. In particular, the prompt presentation of financial reports for group corporations is an important element in strengthening investor trust, and also in deciding the timing and amount of investments. 
     However, the elimination of appropriated credits and debits arising from commercial transactions between individual corporations within a group corporation is, as mentioned above, a time-consuming process and one of the primary factors delaying the preparation of financial reports for entire group corporations. 
     SUMMARY OF THE INVENTION 
     In view of the above issues, the present inventions aims to provide an accounting system that allows for the speeding up of consolidated accounting when preparing a financial report for an entire group corporation consisting of a plurality of companies, with respect to investors and the like. 
     To realize this object, an accounting system pertaining to the present invention includes a bill-issuing device and a bill-receiving device. The bill-issuing device is connected to a database and includes: a first receiving unit operable to sequentially receive input of (i) billing data for appropriation in consolidated accounting and (ii) billing data not for appropriation in consolidated accounting; an entry unit operable to enter the received billing data in the database; an extraction unit operable to extract billing data not for appropriation from the received billing data; an output unit operable to output the extracted billing data to the bill-receiving device; and an exclusion unit operable to clear specified billing data entered in the database, as billing data not for appropriation, and to exclude the specified billing data that has been cleared from being appropriated. The bill-receiving device includes: a second receiving unit operable to receive the billing data outputted from the bill-issuing device; and a notification unit operable to notify the bill-issuing device of the receipt of the billing data. Here, the exclusion unit excludes the billing data whose receipt is notified, as the specified billing data. 
     Alternatively, an accounting system pertaining to the present invention may include a bill-issuing device connected to a first database, a server connected to a second database that stores an exclusion list showing a correspondence between a biller and a billee that are not targeted for consolidated accounting, and a bill-receiving device. The bill-issuing device may include: a first receiving unit operable to sequentially receive input of (i) billing data for appropriation in consolidated accounting and (ii) billing,data not for appropriation in consolidated accounting; a first transmission unit operable to transmit received billing data to the server; an entry unit operable to enter received billing data in the first database; and an exclusion unit operable to clear specified billing data entered in the database, as billing data not for appropriation, and to exclude the specified billing data that has been cleared from being appropriated. The server may include: a second receiving unit operable to receive the billing data transmitted from the bill-issuing device; a judgment unit operable to judge whether the received billing data is for appropriation, depending on whether the biller and billee of the billing data are shown in the exclusion list; and a second transmission unit operable to transmit the received billing data to the bill-receiving device if judged to be not for appropriation. The bill-receiving device may include: a third receiving unit operable to receive the billing data transmitted from the server; and a notification unit operable to notify the bill-issuing device of the receipt of the billing data. Here, the exclusion unit may exclude the billing data whose receipt is notified, as the specified billing data. 
     Also, the bill-issuing device and the bill-receiving device may each be a plurality of communication terminals operable to intercommunicate via a telecommunication circuit. 
     A method pertaining to the present invention is used by a bill-issuing device that is connected to a database and included in an accounting system that further includes a bill-receiving device. The method includes the steps of: receiving input of (i) billing data for appropriation in consolidated accounting and (ii) billing data not for appropriation in consolidated accounting; entering the received billing data in the database; extracting billing data not for appropriation from the received billing data; outputting the extracted billing data to the bill-receiving device; and clearing outputted billing data whose receipt is notified by the bill-receiving device, as billing data not for appropriation, and excluding the cleared billing data from being appropriated. 
     Also, a bill-issuing program pertaining to the present invention is used by a bill-issuing device that is connected to a database and included in an accounting system that further includes a bill-receiving device. The bill-issuing program includes the steps of: receiving input of (i) billing data for appropriation in consolidated accounting and (ii) billing data not for appropriation in consolidated accounting; entering the received billing data in the database; extracting billing data not for appropriation from the received billing data; outputting the extracted billing data to the bill-receiving device; and clearing outputted billing data whose receipt is notified by the bill-receiving device, as billing data not for appropriation, and excluding the cleared billing data from being appropriated. 
     Furthermore, a computer-readable recording medium pertaining to the present invention has recorded thereon a bill-issuing program used by a bill-issuing device that is connected to a database and included in an accounting system which further includes a bill-receiving device. The bill-issuing program includes the steps of: receiving input of (i) billing data for appropriation in consolidated accounting and (ii) billing data not for appropriation in consolidated accounting; entering the received billing data in the database; extracting billing data not for appropriation from the received billing data; outputting the extracted billing data to the bill-receiving device; and clearing outputted billing data whose receipt is notified by the bill-receiving device, as billing data not for appropriation, and excluding the cleared billing data from being appropriated. 
     According to this configuration, billing data, when not for appropriation, is accepted without scrutiny of the content thereof and excluded from being appropriated for consolidated accounting, thus enabling the billee to quickly eliminate credits appropriated on the basis of commercial transactions between individual corporations within a group corporation, and quickly prepare a financial report for the entire group corporation, with respect to investors. 
     Here, an accounting system as described above may further include a calculation device operable to calculate a consolidated accounting amount, based on the billing data entered in the database not excluded by the exclusion unit from being appropriated. 
     Also, an accounting system as described above may further include a calculation device operable to calculate a consolidated accounting amount, based on the billing data entered in the first database not excluded by the exclusion unit from being appropriated. 
     Alternatively, a bill-issuing device as described above may further include a calculation unit operable to calculate a consolidated accounting amount, based on the billing data entered in the first database not excluded by the exclusion unit from being appropriated. 
     Since it is possible, according to this configuration, to calculate a consolidated closing account after excluding billing data not for appropriation from the calculation, the consolidated closing account can be calculated without performing unnecessary operations. 
     Here, the bill-issuing device and the bill-receiving device may be connected by a telecommunication circuit, the extraction unit may include a judgment subunit operable to judge whether received billing data is for appropriation, and the output unit may include an online transmission subunit operable to transmit online to the bill-receiving device, only billing data extracted as billing data not for appropriation. 
     Also, the database may store an exclusion list showing a correspondence between a biller and a billee that are not targeted for consolidated accounting, and the judgment subunit may judge received billing data to be not for appropriation if the biller and billee of the billing data are shown in the exclusion list. 
     Furthermore, the bill-issuing device, the server, and the bill-receiving device may be connected by a telecommunication circuit, and the second transmission unit may transmit online to the bill-receiving device, only billing data judged to be not for appropriation. 
     According to this configuration, it is automatically judged whether billing data is for appropriation, and when this is the case (i.e. when not for appropriation), the billing data is transmitted to the billee using a transmission method, with this fact made identifiable, thus enabling the billee to easily identify billing data not for appropriation, and for accounting operations to proceed smoothly. 
     Here, the bill-issuing device, the server, and the bill-receiving device may be connected by a telecommunication circuit, and the second transmission unit may transmit online to the bill-receiving device, only billing data judged to be not for appropriation. 
     Also, the notification unit may perform the notification online in realtime. 
     Since the bill-issuing device, according to this configuration, is immediately notified on receipt by the bill-receiving device of billing data not for appropriation, the bill-issuing device is able to quickly exclude billing data not for appropriation from being appropriated. 
     Here, a bill-receiving device pertaining to the present invention may be connected to a database and receive (i) billing data for appropriation in consolidated accounting and (ii) billing data not for appropriation in consolidated accounting. The bill-receiving device may include: a first entry unit operable to enter received billing data not for appropriation in the database; an exclusion unit operable to exclude billing data entered in the database from being appropriated; an approval unit operable to approve received billing data based on an input from a user; and a second entry unit operable to enter approved billing data for appropriation in the database. 
     According to this configuration, billing data, when not for appropriation, is accepted without scrutiny of the content thereof and excluded from being appropriated for consolidated accounting, thus enabling the billee to quickly eliminate credits appropriated on the basis of commercial transactions between individual corporations within a group corporation, and quickly prepare a financial report for the entire group corporation, with respect to investors. 
    
    
     
       BRIEF DESCRIPTION OF THE DRAWINGS 
       These and other objects, advantages, and features of the invention will become apparent from the following description thereof taken in conjunction with the accompanying drawings, which illustrate specific embodiments of the present invention. 
       In the drawings: 
         FIG. 1  is a functional block diagram of an accounting system KS 1  in an embodiment  1  of the present invention; 
         FIG. 2  shows a data structure of billing data (biller); 
         FIG. 3  shows a specific example of a credit/debit table  110  stored in a database DB 1 ; 
         FIG. 4  shows a specific example of a credit/debit table  210  stored in a database DB 2 ; 
         FIG. 5  shows a specific example of a consolidated financial report prepared by a report preparation unit  3002 ; 
         FIG. 6  shows a specific example of a consolidated financial report prepared by a report preparation unit  4002 ; 
         FIG. 7  shows operations preformed in a biller accounting device  100 ; 
         FIG. 8  shows operations performed in a billee accounting device  200 ; 
         FIG. 9  shows operations performed in appropriation device  300 ; 
         FIG. 10  is a functional block diagram of an accounting system KS 2  in an embodiment 2; 
         FIG. 11  shows a specific example of a full-amount receipt target list  403  entered in a database DB 3 ; 
         FIG. 12  shows a configuration of an accounting system KS 3  pertaining to an embodiment 3; 
         FIG. 13  shows an input screen for generating billing data for display by a biller terminal  501   
         FIG. 14A  shows a specific example of generated billing data; 
         FIG. 14B  shows a specific example of receipt data; 
         FIG. 14C  shows a specific example of transaction data after approval; 
         FIG. 15  shows a specific example of billing data displayed on a display monitor of a billee terminal  503  equating to billing-data reception unit  201 , on receipt of billing data relating to a full-amount receipt agreement target, transmitted from server  506 ; 
         FIG. 16  shows a specific example of a screen for inputting a full-amount receipt flag and a full-amount receipt number; 
         FIG. 17  shows a specific example of journal data generated by a biller master terminal  501 A; 
         FIG. 18  shows a specific example of journal data generated by a billee master terminal  503 A; and 
         FIG. 19  schematically shows the process by which consolidated accounting for an entire group corporation is prepared, after credits and debits based on commercial transactions between individual corporations within the group corporation (i.e. credits and debits targeted for checklist processing) have been eliminated from appropriation in consolidated accounting, with respect to the overall commercial transactions undertaken by the corporations. 
     
    
    
     DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS 
     Embodiments of the present invention are described in detail below using the drawings. 
     Embodiment 1 
       FIG. 1  is a functional block diagram of an accounting system KS 1  according to the present embodiment. 
     Accounting system KS 1  is constituted from a biller accounting device  100 , a billee accounting device  200 , appropriation devices  300  and  400 , and databases DB 1  and DB 2 . 
     Biller Accounting Device  100   
     Biller accounting device  100  is constituted from a billing-data (BDAT) generation unit  101 , an approval unit  102 , an entry unit  103 , a full-amount receipt target (FART) judgment unit  104 , and a notification reception (NR) unit  105 . 
     BDAT generation unit  101  generates billing data based on input data from a user. Generated billing data indicates a billing amount, and the company that applies biller accounting device  100  (hereinafter, “home company”) is the billing party (hereinafter, “biller”) of the billing data. Billing data, as shown in  FIG. 2 , includes billing-data identification (BDAT-ID) information, biller identification (ID) information, billee identification (ID) information, amount information, and usage information. 
     BDAT-ID information identifies the billing data, biller ID information identifies the biller, and billee ID information identifies the billed party (hereinafter, “billee”). Amount information shows a billing amount in monetary terms, and usage information shows remarks relating to the billing amount. 
     Approval unit  102  approves billing data generated by BDAT generation unit  101 , based on inputs from the user. Approved billing data is passed on to entry unit  103  and FART judgment unit  104 . Specifically, processing is performed in unit  102  to check for errors in the billing data. If there are no errors, the generated billing data is passed on to units  103  and  104  without alteration, as billing data whose content has been approved. If there is an error, billing data whose content has been corrected on the basis of user inputs is passed on to units  103  and  104  as approved billing data. 
     Also, approval unit  102  receives inputs from the user of billing data whose biller is another company, and approves this billing data based on user inputs. 
     Entry unit  103  writes billing data received from approval unit  102  to a credit/debit (CR/DB) table  110  stored in a database DB 1 . Fields are provided in table  110  for writing the information included in the billing data, and unit  103  records the information in corresponding fields. 
     In addition to the fields for writing billing data information, CR/DB table  110  has fields for writing a notification receipt (NR) flag, a clearance (CLR) flag, and credit and debit information that respectively shows credit and debit amounts corresponding to billing amounts included in billing data. Entry unit  103  judges whether the billing amount shown in the amount information equates to a credit amount or a debit amount, depending on whether or not the biller ID information shown in the billing data specifies a predetermined biller (here, the home company). If the billing amount equates to a credit amount (i.e. biller ID information specifies the predetermined biller), unit  103  writes the billing amount to the credit information field, and if the billing amount equates to a debit amount (i.e. biller ID information does not specify the predetermined biller), unit  103  writes the billing amount to the debit information field. 
     Here, the “NR flag” is a flag set on receipt by NR unit  105  (described below) of a receipt notification sent when billing data pertaining to a full-amount receipt target is received from billee accounting device  200  (described below). In other words, this flag identifies whether or not a receipt notification has been received in relation to each piece of billing data for full-amount receipt. 
     Here, the “CLR flag” is a flag set by appropriation device  300  (described below) once checklist processing by device  300  has been performed. In other words, this flag shows whether or not checklist processing has been performed with respect to each piece of billing data. 
       FIG. 3  shows a specific example of CR/DB table  110  stored in database DB 1 . 
     FART judgment unit  104  holds specific billee information, and judges whether inputted billing data pertains to a full-amount receipt target, depending on whether the billee shown by the billee ID information included in billing data received from approval unit  102  matches a billee shown in the specific billee information. When matched, unit  104  judges that the billing data pertains to a full-amount receipt target, and transmits the billing data online to the billee using a telecommunication circuit. When not matched, unit  104  judges that the billing data does not pertain to a full-amount receipt target, and prints out the billing data. The printout is sent by mail to the billee. 
     Note that the biller and billee accounting devices are connected online by the telecommunication circuit. 
     Here, the specific billee information is a list of companies (billees) having a full-amount receipt agreement with the home company (biller). 
     Here, “full-amount receipt” is an agreement showing the billee&#39;s intention to accept billing amounts issued by the biller without scrutinizing the content of the billing data. 
     NR unit  105  receives receipt notifications sent out from billee accounting device  200  on receipt of billing data pertaining to full-amount receipt targets. Here, a receipt notification is information that includes a message showing that billing data has been received and a bill number for identifying the billing data. Unit  105  also sets the NR flag in CR/DB table  110  relating to the billing data that matches the bill number included in the receipt notification to a flag showing “received” (see NR flag of BDAT-ID information “01” in  FIG. 3 ). 
     Billee Accounting Device  200   
     Billee accounting device  200  is constituted from a billing-data (BDAT) reception unit  201 , an entry unit  202 , a full-amount receipt (FAR) notification unit  203 , a scrutiny-data (SDAT) generation unit  204 , an approval unit  205 , and an entry unit  206 . 
     BDAT reception unit  201  receives billing data transmitted via a transmission line. 
     Entry unit  202  records received billing data in a credit/debit (CR/DB) table  210  stored in database DB 2 . Unit  202  sets a full-amount receipt (FAR) flag in table  210  when billing data is recorded. 
     In addition to fields for writing the information included in billing data, CR/DB table  210  has fields for writing a full-amount receipt (FAR) flag, a clearance (CLR) flag, and credit and debit information that respectively shows credit and debit amounts corresponding to billing amounts included in billing data. 
     Here, the “FAR flag” is a flag set when entry unit  202  records billing data received by BDAT reception unit  201  in CR/DB table  210 . In other words, this flag identifies whether or not billing data for full-amount receipt has been received. 
       FIG. 4  shows a specific example of CR/DB table  210  stored in database DB 2 . 
     FAR-notification unit  203  notifies biller accounting device  100  that billing data has been received. This notification is conducted online in realtime on receipt of billing data. 
     Note that electronic mail indicating the receipt of billing data may be sent out automatically to biller accounting device  100  when billing data is received. 
     SDAT generation unit  204  generates scrutiny data, which is billing data whose content has been carefully examined. If an error in the billing amount, remarks or the like is revealed by the careful examination, scrutiny data results from the correction of these errors. Note that the careful examination of billing data content is performed irrespective of whether or not the billing data pertains to a full-amount receipt target. 
     Approval unit  205  approves scrutiny data generated by SDAT generation unit  204 , based on inputs from the user. Approved scrutiny data is passed on to entry unit  206  after removing any billing data targeted for full-amount receipt. 
     Specifically, processing to check whether scrutiny data contains any errors is performed in approval unit  205  based on user inputs. If there are no errors, unit  205  passes the scrutiny data without alteration to entry unit  206  as approved scrutiny data, and if there is an error, scrutiny data whose content has been corrected on the basis of user inputs is passed on to entry unit  206  as approved scrutiny data. 
     Entry unit  206  records scrutiny data in CR/DB table  210  in database DB 2 . 
     Appropriation devices  300  &amp;  400   
     Appropriation device  300  is constituted from a checklist processing-unit  3001  and a report preparation unit  3002 . 
     Checklist processing unit  3001  performs checklist processing (described below) based on the NR flags relating to billing data written to CR/DB table  110  stored in database DB 1 . 
     Here, “checklist processing” refers to the specification of billing data targeted for full-amount receipt, based on NR flags or FAR flags relating to billing data recorded in CR/DB table  110  or  210 , and to the elimination of billing amounts in the billing data from the material for use in preparing consolidated financial reports. Specifically, checklist processing refers to billing data being cleared for elimination, by setting the CLR flag that relates to the billing data to a flag showing “cleared” (see CLR flag of BDAT-ID information “01” in  FIG. 3 ). 
     Report preparation unit  3002 , when instructed by the user, calculates a total credit amount, a total debit amount, and an account balance for billing data whose CLR flag shows “uncleared” (i.e excluding billing data whose CLR flag shows “cleared”), based on credit and debit information written to CR/DB table  110  stored in database DB 1 , and prepares a consolidated financial report as shown in  FIG. 5 . 
     Here, a consolidated financial report is prepared monthly in response to a user instruction. 
     Appropriation device  400  is constituted from a checklist processing unit  4001  and a report preparation unit  4002 . 
     Checklist processing unit  4001  performs checklist processing based on FAR flags relating to billing data written to CR/DB table  210  stored in database DB 2 . 
     Note that checklist processing is performed with respect to CR/DB table  110  containing the biller&#39;s billing data whenever NR unit  105  receives a receipt notification, and performed with respect to CR/DB table  210  containing the billee&#39;s billing data whenever entry unit  202  enters billing data in database DB 2  and sets the corresponding FAR flag. 
     Appropriation device  300  finds out that NR unit  105  has received a receipt notification by appropriately monitoring the NR flags set for billing data in CR/DB table  110  stored in database DB 1  (e.g. when preparing a financial report), and detecting a “received” flag. 
     Report preparation unit  4002 , when instructed by a user, calculates a total credit amount, a total debit amount, and an account balance for billing data whose CLR flag shows “uncleared” (i.e. excluding billing data whose CLR flag shows “cleared”), based on credit and debit information written to CR/DB table  210 , and prepares a consolidated financial report as shown in  FIG. 6 . 
     Here, a consolidated financial report is prepared monthly in response to a user instruction. 
     Since consolidated accounting for the entire group corporation can be calculated on the basis of the consolidated financial reports prepared by report preparation units  3002  and  4002 , it is possible to promptly conduct accounting for the entire group corporation with credit and debit amounts based on commercial transactions between individual corporations within the group corporation excluded in advance from appropriation in consolidated accounting, and to present to investors a consolidated accounting report that reflects only commercial transactions conducted with corporations outside the group corporation. 
       FIG. 19  schematically shows the process by which consolidated accounting for an entire group corporation is prepared, after credits and debits based on commercial transactions between individual corporations within the group corporation (i.e. credits and debits targeted for checklist processing) have been eliminated from appropriation in consolidated accounting, with respect to the overall commercial transactions undertaken by the corporations. 
     In  FIG. 19 , Company A and Company B form a single corporate group (here, “Corporate Group Z”), and a consolidated accounting amount for Corporate Group Z is calculated after the credit amount (i.e. the sum corresponding to “consolidated sales/” in the Account Title field of the Company A data) and debit amount (i.e. the sum corresponding to “consolidated purchases” in the Account Title field of the Company B data) based on commercial transactions between companies A and B have been eliminated from appropriation in consolidated accounting, as targets for checklist processing. 
     Operations 
     1. Biller Accounting Device  100  Operations 
     The operations of biller accounting device  100  are described here in accordance with  FIG. 7 . 
     Firstly, BDAT generation unit  101  generates billing data on the basis of input information such the billee, billing amount, remarks and the like from the user (S 1 ). Note that billing data may be generated in accordance with a predetermined template. Also, ID numbers identifying individual pieces of billing data may be appended automatically or by user input. 
     Generated billing data is passed on to approval unit  102  for approval (judged at S 2 ). 
     If approved (S 2 =Y), entry unit  103  writes (i.e. enters) the billing data to CR/DB table  110  stored in database DB 1  (S 3 ). 
     Around the time of the entry processing, the generated billing data is passed on to FART judgment unit  104 , where a judgment is made as to whether the billing data pertains to a full-amount receipt target (S 4 ). 
     Here, if judged to be billing data pertaining to a full-amount receipt target (S 4 =Y), FART judgment unit  104  transmits the billing data to billee accounting device  200  (S 5 ). 
     Next, at step S 6 , biller accounting device  100  waits for a notification indicating the receipt of the billing data (i.e. receipt notification), which is sent by billee accounting device  200  on receipt of the transmitted billing data. 
     On receipt of the receipt notification (S 6 =Y), FART judgment unit  104  sets the NR flag that relates to the billing data corresponding to the bill number shown in the receipt notification to a flag showing “received” (S 7 ). 
     FART judgment unit  104  prints out the billing when judged not to pertain to a full-amount receipt target (S 8 ). 
     2. Billee Accounting Device  200  Operations 
     The operations of billee accounting device  200  are described in accordance with  FIG. 8 . 
     Billee accounting device  200  waits for billing data transmitted from biller accounting device  100  to be received by BDAT reception unit  201  (S 11 ). On receipt of billing data (S 11 =Y), entry unit  202  sets the FAR flag to show “received” with respect to the billing data, and writes (i.e. enters) the billing data to CR/DB table  210  in database DB 2  (S 12 ). 
     Around the time of the writing, FAR notification unit  203  notifies biller accounting device  100  of the receipt of the billing data (i.e. sends receipt notification) at step S 13 . 
     Also, received billing data is passed on sequentially to SDAT generation unit  204 , approval unit  205 , and entry unit  206  for the parallel processing of steps S 12  and S 13 , and written (i.e. entered) to CR/DB table  210  of database DB 2  (S 14 , S 15 , S 16 ). 
     3. Appropriation Devices  300  &amp;  400  Operations 
     The operations of appropriation devices  300  and  400  are described here in accordance with  FIG. 9 . 
     Appropriation devices  300  and  400  wait for the entry of billing data for checklist processing in databases DB 1  and DB 2 , respectively (S 21 ). Here, the judgment as to whether or not such billing data has been entered is performed on the basis of whether the NR flag and FAR flag in billing data to be entered have been set to “received”. 
     When billing data for checklist processing is entered (S 21 =Y), checklist processing is performed with respect to CR/DB table  110  or  210  (S 22 ). 
     The following description relates to an embodiment 2 of the accounting system according to the present invention. 
     Embodiment 2 
       FIG. 10  is a functional block diagram of an accounting system KS 2  according to the present embodiment. 
     The basic structure, although similar to embodiment 1, differs in that the transmission of billing data from biller accounting device  100  to billee accounting device  200  is performed by a server  500 , and also in that the judgment as to whether billing data pertains to a full-amount receipt target is performed on the basis of a full-amount receipt target (FART) list  403  entered in a database DB 3 . 
     Billing data passed on from approval unit  102  in biller accounting device  100  is transmitted via a transmission line, and received by a receiving unit  401  in server  500 . 
     The received billing data is passed on to a full-amount receipt target (FART) judgment unit  402 . Unit  402  judges whether the billing data pertains to a full-amount reception target, on the basis of FART list  403  entered in database DB 3 . 
     FART list  403  is, as shown in  FIG. 11 , a list indicating the correspondence between a biller and one or more billees having a full-amount receipt agreement with the biller. 
     If a full-amount receipt agreement exists with the biller, the billing data is transmitted to the billee, and if a full-amount receipt agreement does not exist with the biller, the billing data is printed out, and the printout is mailed to the billee. 
     The following description relates to an embodiment  3  of the accounting system according to the present invention. 
     Embodiment 3 
       FIG. 12  shows a configuration of an accounting system KS 3  relating to the present embodiment. Accounting system KS 3  is an implementation model for when the accounting system of embodiment 2 is applied to Companies A and B which each has a plurality of departments. 
     Accounting system KS 3  is formed from a plurality of biller terminals  501 , a biller master terminal  501 A, a billee network  502 , a plurality of billee terminals  503 , a billee master terminal  503 A, a billee network  504 , a inter-business network  505 , a server  506 , and databases  507  to  509 . Biller and billee terminals  501  and  503  are connected respectively to biller and billee master terminals  501 A and  503 A by telecommunication circuits via biller and billee networks  502  and  504 . 
     Here, biller and billee terminals  501  and  503  equate respectively to biller and billee accounting devices  100  and  200  in embodiment 2, biller and biller master terminals  501 A  503 A equate respectively to appropriation devices  300  and  400  in embodiment 2, databases  507 ,  508  and  509  equate respectively to databases DB 3 , DB 1  and DB 2  in embodiment 2, and server  506  equates to server  500  in embodiment 2. 
     Biller terminals  501 , which are provided for every department in the business that issues bills, are computers that include a display monitor, a keyboard, and a mouse. These terminals function to display screens, such as the screen shown in  FIG. 13 , in response to screen display instructions from the user, and when various types of data relating to the different items on the screen shown in  FIG. 13  are inputted by a user, the terminals generate billing data on the basis of the input data. 
     Biller network  502  is a transmission line for transmitting/receiving billing and other types of data between individual terminals, and between the terminals and the master terminal. 
     Billee terminals  503 , which are provided for every department in the business that issues bills, are computers that include a display monitor, a keyboard, and a mouse. 
     Biller network  504  is a transmission line for transmitting/receiving billing and other types of data between individual terminals, and between the terminals and the master terminal. 
     Inter-business network  505  is a transmission line for transmitting/receiving data between terminals  501 /master terminal  501 A and terminals  503 /master terminal  503 A. 
     FART list  403  in embodiment  2  has been entered in database  507 . 
     Server  506  judges whether billing data transmitted via inter-business network  505  pertains to a full-amount receipt target. Specifically, server  506  judges whether the billee of billing data from a terminal  501  is a business operation having a full-amount receipt agreement by referring to FART list  403  entered in database  507 . If the billee has such an agreement, server  506  transmits the billing data to the business operation via inter-business network  505 , and if the billee does not have such an agreement, server  506  prints out the billing data, and the printout is mailed to the billee. 
     Database  508  stores billing data generated by the biller and journal data that equates to CR/DB table  110  in embodiment 2. 
     Database  509  stores billing data received by the billee, and journal data that equates to CR/DB table  210  in embodiment 2. 
     The following description relates to the realization, in accounting system KS 3 , of processing performed by biller accounting device  100  in embodiment 2. 
     Firstly, a biller terminal  501  equating to BDAT generation unit  101  generates billing data based on data inputted by a user via the screen shown in  FIG. 13 , and transmits the generated data to a biller terminal  501  equating to approval unit  102  via biller network  502  for approval. 
     Here, generated billing data includes, specifically, information such as a biller business operation code (“BILLER BOP CODE”), a bill number (“BILL NO.”), a biller department/person-in-charge (“BILLER DEPT./PIC” ), a billing date (“BILL DATE”), a billee business operation code (“BILLEE BOP CODE”), billee department/person-in-charge (“BILLEE DEPT./PIC”), a bill amount (“AMOUNT”), a billing description (“DESC.”), and the like. 
       FIG. 14A  shows a specific example of generated billing data. 
     The biller terminal  501  equating to approval unit  102  executes similar processing to that performed by approval unit  102  described in embodiment 1 with respect to received billing data, and transmits approved billing data to another biller terminal  501  (equating to entry unit  103 ) and server  506  via biller network  502  and inter-business network  505 . 
     The biller terminal  501  equating to approval unit  102  also receives inputs from the user of billing data whose biller is another company, and transmits the received billing data to the biller terminal  501  equating to entry unit  103  via biller network  502 . 
     The biller-terminal  501  equating to entry unit  103  transmits the received billing data to biller master terminal  501 A via biller network  502 , and requests the generation of journal data equating to the billing data parts of CR/DB table  110 . 
     A biller terminal  501  equating to NR unit  105 , on receipt of a notification indicating the receipt of billing data relating to a full-amount receipt agreement target, transmitted from a billee terminal  503  via billee network  504  and inter-business network  505 , together with the bill number of the billing data, notifies biller master terminal  501 A of the received bill number via biller network  502 , and requests that the corresponding FAR flag in the journal data be set to “received”. 
     Note that, as mentioned above, it is possible to provide a biller terminal  501  that corresponds to a plurality of the components of biller accounting device  100 , instead of separately providing biller terminals  501  that equate to the individual components. 
     The following description relates to the realization, in accounting system KS 3 , of processing performed by server  500  in embodiment 2. 
     Server  506 , on receipt of approved billing data, judges whether the billee is a full-amount receipt agreement target by referring to FART list  403  stored in database  507 . If judged in the affirmative, server  506  transmits the billing data to a billee terminal  503  equating to BDAT reception unit  201  in the accounting department of the billee via inter-business network  505  and billee network  504 , and if judged in the negative, server  506  prints out the billing data. 
     The following description relates to the realization, in accounting system KS 3 , of processing performed by billee accounting device  200  in embodiment 2. 
     The billee terminal  503  equating to BDAT reception unit  201 , on receipt of the billing data transmitted from server  506 , appends a FAR flag showing “received” and a full-amount receipt (FAR) number to the billing data, and transmits this billing data (hereinafter “receipt data”) to billee terminals  503  equating respectively to FAR notification unit  203 , entry unit  202 , and SDAT generation unit  204  via billee network  504 . 
       FIG. 15  shows a specific example of billing data displayed on the display monitor of the billee terminal  503  equating to BDAT reception unit  201 , on receipt of billing data relating to a full-amount receipt agreement target, transmitted from server  506 . 
       FIG. 14B  shows a specific example of receipt data. 
     Note that the FAR flag and the FAR number may be inputted by a user via a screen (e.g. inputs to the items marked by the arrows on the input screen shown in  FIG. 16 ), rather than being automatically inputted. 
     The billee terminal  503  equating to FAR notification unit  203 , on receipt of the receipt data, transmits a notification indicating the receipt and the bill number of the receipt data to the biller terminal  501  equating to NR unit  105  via billee network  504  and inter-business network  505 . 
     Here, the above notification may be conducted, for example, by transmitting an email as soon as the receipt data is received. 
     The billee terminal  503  equating to entry unit  202  transmits the-receipt data to billee master terminal  503 A via billee network  504 , and requests the generation of journal data equating to the billing data parts of CR/DB table  210 . 
     The billee terminal  503  equating to SDAT generation unit  204  transmits the receipt data or other billing data inputted by a user (i.e. not relating to a full-amount receipt agreement target) that has been carefully examined (hereinafter “transaction data”) to a billee terminal  503  equating to approval unit  205  via billee network  504 . 
     The billee terminal  503  equating to approval unit  205  approves received transaction data based on inputs from the user, and appends to approved transaction data, information identifying the person or entity that approved the data. 
       FIG. 14C  shows a specific example of transaction data after approval. 
     The billee terminal  503  equating to approval unit  205  furthermore transmits approved transaction data not relating to a full-amount receipt agreement target to a billee terminal  503  equating to entry unit  206  via billee network  504 . 
     The billee terminal  503  equating to entry unit  206  transmits the received transaction data to billing master terminal  503 A via billing network  504 , and requests the generation of journal data equating to the billing data parts of CR/DB table  210 . 
     Note that, as mentioned above, it is possible to provide a billee terminal  503  that corresponds to a plurality of the components of billee accounting device  200 , instead of separately providing billee terminals  503  that equate to the individual components. 
     The following description relates to the realization, in accounting system KS 3 , of processing performed by appropriation devices  300  and  400  in embodiment 2. 
     The following description relates to processing in billee master terminal  501 A that equates to processing performed by appropriation device  300 . 
     Biller master terminal  501 A, in response to a request from the biller terminal  501  equating to entry unit  103 , generates journal data based on received billing data, and enters the generated data in database  508 . 
     Here, “journal data” includes information relating to a biller business operation code (“BILLER BOP CODE”), a bill number (“BILL NO.”), a biller department/person-in-charge (“DEPT./PIC”), a billing date (“BILL DATE”), billee business operation code (“BILLEE BOP CODE”), a biller department/person-in-charge (“DEPT./PIC”), a billing amount (“AMOUNT”), a billing description (“DESC.”), a full-amount receipt flag (“FAR FLAG”), a clearance flag (“CLR FLAG”), and credit (“CR”) and debit (“DB”) amounts. 
     Furthermore, biller master terminal  501 A sets the FAR flag in the journal data to “received” in response to a request from the biller terminal  501  equating to NR unit  105 , and performs checklist processing based on the FAR flags of billing data written to the journal data (i.e. processing to clear the billing data for elimination from appropriation in consolidated accounting, by setting the CLR flag of billing data whose FAR flag shows “received” to a flag showing “cleared”). 
       FIG. 17  shows a specific example of journal data generated by biller master terminal  501 A. 
     Also, biller master terminal  501 A, when instructed by a user, calculates total credit and debit amounts, and an account balance for billing data whose CLR flag shows “uncleared” (i.e. excluding billing data whose CLR flag shows “cleared”) based on information relating to credit and debit amounts written to journal data stored in database  508 , and prepares a consolidated financial report such as shown in  FIG. 5 . 
     The following description relates to processing in billee master terminal  503 A that equates to processing performed by appropriation device  400 . 
     Billee master terminal  503 A, in response to a request from the biller terminal  503  equating to entry unit  202 , generates journal data based on received receipt data, sets the FAR flag of the generated journal data to “received”, enters the journal data in database  509 , and performs checklist processing based on the FAR flags of billing data written to the journal data (i.e. processing to clear billing data for elimination from appropriation in consolidated accounting, by setting the CLR flag of billing data whose FAR flag shows “received” to a flag showing “cleared”). 
     Also, billee master terminal  503 A, in response to a request from the billee terminal  503  equating to entry unit  206 , generates journal data based on received transaction data, and enters the generated data in database  509 . 
       FIG. 18  shows a specific example of journal data generated by billee master terminal  503 A. 
     Also, billee master terminal  503 A, when instructed by a user, calculates total credit and debit amounts, and an account balance for billing data whose CLR flag shows “uncleared” (i.e. excluding billing data whose CLR flag shows “cleared”), based on information relating to credit and debit amounts written to journal data stored in database  509 , and prepares a consolidated financial report such as shown in  FIG. 6 . 
     Checklist processing is performed on the basis of the CLR flag settings in journal data entered as described above, and a consolidated financial report is prepared after eliminating transactions conducted between Companies A and B. As a result, consolidated financial reports are prepared with inter-business credit and debit amounts that relate to the same group (i.e. consolidated accounting target) canceling each other out. 
     Variations 
     The present invention can be similarly implemented with the following variations so long as the category to which the technological ideas behind the invention belong is maintained. 
     The databases may be shared. 
     The functions of the servers are described above as having an independent structure to the biller and billee accounting devices, although these functions may be provided in the biller and/or billee accounting devices. 
     In the above embodiments, the billee is able to identify billing data that pertains to a full-amount receipt target by the fact that such billing data is transmitted to the billee via a transmission line, while billing data not pertaining to a full-amount receipt target is printed out and mailed to the billee. However, it is also possible for the billee to identify whether billing data pertains to a full-amount receipt target, by appending ID information to billing data indicating that the billing data pertains to a full-amount receipt target. 
     Although the present invention has been fully described by way of examples with reference to the accompanying drawings, it is to be noted that various changes and modifications will be apparent to those skilled in the art. Therefore, unless such changes and modifications depart from the scope of the present invention, they should be construed as being included therein.