普華永道-bestpracticefinancialprocesses：accounts-wenkub
2023-05-14 04:07:02 本頁面
【正文】 ice Features Establish credit levels Issue sales order Issue invoice Monitor credit/ collect cash System Features ? Consolidated credit position for group of customers ? System provides online customer payment history and terms ? Use of workflow software to monitor process and help resolve queries ? Standard credit control reports ? Common SOP and AR customer database ? Invoices automatically generated from SOP and shipment data ? Self billing invoices automatically matched to customer orders ? Multi currency invoices ? Automatic mitment and accruals ? Automatic reconciliation facilities between integrated SOP AR and GL systems ? SOP linked to debtors ledger to ensure customer credit limits not exceeded ? Sales documents sent via EDI for all major customers ? Integrated order amp。3 163。22 Median 2 days 90 percentile 15 days 10 percentile 1 day Days from despatch of goods to preparation of sales invoice Cost drivers ? Number of invoices ? Number of customers ? Use of EDI ? Complexity of service/goods supplied ? Variety in terms and conditions ? Complexity of discounts ? Degree of foreign currency invoicing ? Number of plaints ? Accuracy/level of credit notes 8 PwC175c Accounts Receivable Level 0 Context Diagram Accounts Receivable GL Postings General Ledger Customers Bank Manual Invoices Billing System Standing Data Customer Services System 9 PwC175c Accounts Receivable Level 1 Overview Customer Standing Data , Bills amp。 credit notes AR Data validation report Customer report Manage receivables AR Process receipts and direct debits AR Process period end AR Credit control policies and procedures, Call logging procedures, Provision creation rules, Legal proceedings rules AR staff AR system Credit control Open invoices on AR system Print invoices despatched GL updates Outstanding debtors Cheque and receipts processing rules, Automatic allocation rules, Manual allocation rules, On account payment rules Cash/cheque/ bank receipts List of DD customers amounts due AR staff AR system Bank statement Transaction data Review procedures, Archiving rules, Period data procedures AR staff AR system Payment on account logged on AR system Matched DD receipts logged on AR system Request to bank Process amendments AR New period opened on AR system Period end GL postings Matched receipts archived Period reports produced Amendment of validation rules, Amendment input procedures Adjustments Amendments GL updates Audit report Debtor report Dunning letter/statement Amendment request, notify department Provision journals 10 PwC175c Accounts Receivable Notes Maintain customer data Best Practice Features ? Send bill to one address only
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