應(yīng)付帳款流程(存儲版)
【正文】 on ? Material) 7 PwC175b(1) Accounts Payable Level 0 Context Diagram Group / Mgt. team Fixed Asset Register Purchasing General Ledger Suppliers / Employees Supplier/Employee amendments Invoice / Payment details Human Resources Cash Management Employee details Project Accounting 8 PwC175b(1) Accounts Payable Level 1 Overview Voucher approved for payment New period open Payment details ready to post to General Ledger Payment and remittance advice Voucher : Invoice/expense claim/ Credit note/prepayment request Notification of changes from supplier or employee Maintain supplier details AP Process vouchers AP Process payments AP Period end processing and reporting AP Voucher processing procedures Authorisation rules Matching rules System validation and approval checks Exception handling procedures AP dept AP system PO system Supplier Requisitioner Batch controls Authorisation rules Reporting guidelines Posting controls Reconciliation procedures Period end timetable AP dept AP system Payment device Authorised personnel AP AP System HR Authorisation procedures System access controls Up to date supplier records Vouchers filed AP dept AP system GL system Management Reports Employee joiners and leavers details Maintenance request Approved vouchers ready to post to General Ledger Voucher details available onlne to Fixed Assets and Project Accounting Cancelled vouchers reversed out of AP and filed Payment details available online to cash management Payment cancelled 9 PwC175b(1) Accounts Payable Notes Maintain Supplier Details Best Practice Features ? Shared supplier database with Purchasing. Purchasing responsible for approving suppliers (having made the required checks), agreeing terms and conditions and maintaining general and purchasing r
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