某咨詢財務管理最佳實踐之總賬-文庫吧資料
2025-03-09 02:55本頁面
【正文】 Billing Accruals Budgeting forecasting Budget data Cash Management 9 PwC175a General Ledger Level 1 Overview Prepare Forecasting Cashflow Reporting GL Answer queries GL Business needs Procedural review Period changes Personnel changes COA data Updated data Management Accountant, GL system databases Report generators, and query tools, spreadsheets , System controls, Timetable, System access rights Request procedures, COA structure and rules, GL rules Notification procedures Mgt. Acct. User, DBA, G/L d/base Prescribed Journal format, System controls, Timetables. On line GL data validation Management Accountant System clock and processes Source info. Departments Sub ledger managers Audit trail / Basic financial data Reconciliation procedures, On line GL data validation System controls Accounting guidelines, Variance analysis Review data Financial results Management Accountant G/L System Spreadsheet reports Ledgers Reporting controls Review Manager approval Reports Management Accountant G/L System, prior year stats. Financials Responses Query handling procedure Mgt. Acct. Auditors, G/L system, Ledgers, On lie query and download tools, Auditors, Mgt. reports Financial results Basic financial data Local GAAP rules, Reporting Financials Management Sign off Tax rules Financial Accountant, Management Accountant G/L System, FD Prior Year Stats. Tax experts User departments Optional Prepare Statutory Tax reporting GL Maintain standing data Maintain COA codes / reports GL Record and validate financial data GL User query System Consolidation of data for Grp reporting GL Carry out period end routines and reporting GL 10 PwC175a General Ledger Notes Carry out period end routines and reporting Best practice features (Carry Out Period End Routines) ? Single ledger ? Single calendar ? Procedures for interfaces (both internal and external) ? Eliminate manual entries as much as possible to avoid reconciliation problems ? Automatic journals for recurring documents (see GL01) to minimise the manual data input ? Journals with automatic reversal postings ? Balance sheet accounts allocated to GL staff (integration with related subledgers) ? At maximum 5 days for closing ? Automatic downloads available for efficient external report processing. Best practice features (Reporting) ? Calendar/report schedule ? Minimum necessary number of reports to eliminate duplication of information provided ? Automatic report processing enabled by flexible rep
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