PROBLEM TO BE SOLVED: To provide a past year retrospective device, a past year retrospective method and a past year retrospective program capable of grasping non-consolidated settlement data including the retroactive amount of the past year. A past year retrospective device 100 includes a storage unit 106 and a control unit 102. The storage unit 106 includes a sales record storage means and a financial storage means. When the sales data of the power supply month of the previous year is added before the closing of the settlement of accounts of the previous year, the control unit 102 additionally creates the sales journal data of the power supply month of the previous year based on the sales data, and adds the sales journal data to the sales journal data. Based on the update means 102a that updates the sales record of the power supply month stored in the sales record storage means and the financial data of the recording month of the sales data stored in the financial storage means, and the sales record and the sales record at the time of settlement of accounts of the previous year. Based on the financial data, the closing journal data of the closing date is additionally created, and based on the closing journal data, the past year retroactive means 102b for acquiring the non-consolidated closing data by the past year retroactive processing on the financial data is provided. [Selection diagram] Fig. 1
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