Abstract: A device for processing accounts data comprises i) a supervision module (9) provided with a memory (10) storing identification data for local terminals, each terminal being provided with local accounting software delivering detailed accounts data in a local format and accompanied by identification data and which can receive detailed local accounts data and identification data transmitted by the local terminals over a telecommunications network, and which can communicate the detailed local accounts data when accompanied by identification data stored in the memory (10); and ii) an interface module (11) that can convert detailed local accounts data communicated by the supervision module (9) into detailed local accounts data in the format of a database (4) with a view to memorising them in a selected first local zone (12) of the database.