普華永道--財務管理最佳實踐之應付管理-文庫吧資料
2025-01-17 09:52本頁面
【正文】 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 11 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 related supplier details on the database, including payment terms. Accounts Payable responsible for maintaining all payment related supplier data, such as bank details, payment method, payee name and address, payment contacts. ? Shared employee database with Human Resources. Employee details are maintained by Human Resources, but sufficient details must be held and maintained by Accounts Payable, to allow payment of expenses. Employee details required include payment method, bank details, remittance address, payee name and employee cost centre. Accounts Payable should not have access to other confidential employee data. ? One payment address for each vendor. Where a vendor provides goods or services from a number of locations, the consolidation of the payment process not only reduces the number of payments necessary but also removes the potential need to reconcile a number of individual accounts. ? Centralise the vendor setup capability in order to minimise the risk of unauthorised or duplicate vendors being set up more than once. From an audit point of view, the control over vendor set up is also viewed as a critical activity which needs to be tightly controlled. ? Changes to supplier details are processed expeditiously
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