應(yīng)收帳款流程(參考版)
2025-03-06 22:13本頁面
【正文】 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 6 PwC175c Accounts Receivable Level 0 Context Diagram GL Postings General Ledger Customers Bank Manual Invoices Billing System Standing Data Customer Services System 7 PwC175c Accounts Receivable Level 1 Overview Customer Standing Data , Bills Credit Notes AR Staff AR system Billing system Customer details AR data import procedures Interface Rules AR Staff Billing system AR system Customer Data Logged on AR System Invoice/credit note entry rules, Bills and credit notes loading procedures AR Staff AR System Bills credit notes Manual invoice request Customer maintenance procedures, Customer relationship rules Import standing data, bills credit notes AR Maintain customer data AR Process bills, invoices 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 re
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