普華永道-bestpracticefinancialprocesses：accounts(參考版)
2025-05-12 04:07本頁面
【正文】 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. Where a customer is provided with goods or services at a number of locations, the consolidation in the billing process not only reduces the number of bills to be verified or created but also decreases the potential need to reconcile a number of receivables on individual accounts. ? Centralise the customer setup process in order to ensure consistency. Internal control requirements ? In order to minimise the risk of duplication of the data and the unauthorised setup of customers, the process should be centrally controlled and operated. ? Before any customer is deleted from the system, evidence should be produced that the customer has been inactive for the appropriate period of time and no outstanding balances are present. Approval for deletion is obtained by management authority signature. ? The changes to customers report is regularly checked and monitored. ? System notification of duplicate business and birth registration numbers. 11 PwC175c Accounts Receivable Notes Maintain customer data Cost Drivers ? Number of customers ? Number of new customers ? Number of customer changes ? Number of required customer standing data fields ? Possibility of sharing standing database ? Overlap between databases ? Search criteria and standardisation to avoid duplication/redundancy Key Performance Indicators ? Number of changes and additions carried out in a year per FTE ? Number of customers in op. database without transactions for 1 year ? Percentage of changes and additions of total customer base 12 PwC175c Accounts Receivable Notes Manage Receivables Best Practice Feat
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