某咨詢財(cái)務(wù)管理最佳實(shí)踐之總賬(已改無錯(cuò)字)
2023-03-24 02:55:21 本頁面
【正文】 ant 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 report writer ? Regular contact with auditor to minimise ad hoc queries ? Same data for management and statutory reports ? Flash report within 1 day, monthly/preliminary year end reports within 5 days. 11 PwC175a General Ledger Notes (cont …) Internal Control Requirements ? All the interface data and underlying documentation has to be approved by responsible senior manager. The process of acc. operations covers part of the internal control processes the reconciliation of the balances with the other processes. The reconciliation rules to be covered by the Accounting Manual. The uniformity of the process procedures within the pany has to be achieved as well. Each balance has to be approved by appropriate senior manager. ? The report reconciliation with the actual GL data has to be in place. All the reports have to be signed by senior mgt. Key performance indicators ? Processing time ? Number of queries 12 PwC175a General Ledger Notes Answer queries Best Practice Features ? Single contact point for all queries. Although the query processing can be distributed there are obvious inefficiencies in di
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