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