Accounting system and method for processing transaction data

An apparatus for processing accounting transaction data representing transactions of a company having a plurality of divisions, the accounting transaction data including information that represents an amount for a corresponding transaction, the apparatus comprising:

• an interface unit receiving a set of transaction data from each of the divisions, a data format of the transaction data being different for each division;
• a storage unit to store first identifiers and second identifiers, each of the first identifiers identifying a business activity of the company and being commonly used for the plurality of the divisions, and each of the second identifiers identifying an account title categorized according to cost elements;
• and
• a journalizing unit to extract, for each set of transaction data, one of the first identifiers from the storage unit based on each set of transaction data and the division from which each set of transaction data are received, to extract a corresponding one of the second identifiers from the storage unit based on the extracted first identifier, and to classify each set of transaction data according to the first identifier and the second identifier, wherein
• each set of transaction data is assigned a third identifier identifying a first division that performs a particular transaction, and a fourth identifier identifying a second division that bears an expense of the particular transaction,
• the journalizing unit generates first transaction data of each set of transaction data including information representing an amount to be allocated to a first subdivision and second transaction data of each set of transaction data including information representing an amount to be allocated to a second subdivision when the second division has the first and second subdivisions,
• the journalizing unit programmed to determine a ratio of the amount to be allocated to the first and second subdivisions based on a number of members belonging to the first and second subdivisions,
• the journalizing unit programmed to classify the transaction data including the first and second transaction data according to the first identifier, the second identifier, the third identifier, and the fourth identifier, and
• the third identifier is generated based on a machine ID of a machine to which the transaction data are input, and the fourth identifier is generated based on user input.