Accounting information analysis method, accounting information analysis device and accounting information analysis program

Abstract

To provide an accounting information analysis method for analyzing accounting information based on appropriately standardized accounting figures.SOLUTION: An accounting information analysis method includes acquiring accounting information to be analyzed, calculating a total profit and loss amount and a total debit and credit amount based on information about three major financial statements included in the acquired accounting information to be analyzed, dividing accounting figures in the three major financial statements by the calculated total profit and loss amount or the total debit and credit amount to standardize the accounting figures, and analyzing the accounting information to be analyzed with the standardized accounting figures using a machine learning model. The total profit and loss amount is the sum of sales, non-operating income, and extraordinary income if current period net profit is zero or greater, and is the sum of the sales, the non-operating income, the extraordinary income, and current period net loss if the current period net profit is negative. The total debit and credit amount is equal to assets if retained earnings are positive, and is the sum of the absolute values of the assets and the retained earnings if the retained earnings are zero or less.SELECTED DRAWING: Figure 7

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