普华永道-bestpracticefinancialprocesses：accounts(编辑修改稿)

普华永道-bestpracticefinancialprocesses：accounts(编辑修改稿)内容摘要：

discounts  Degree of foreign currency invoicing  Number of plaints  Accuracy/level of credit notes 8 PwC175c Accounts Receivable Level 0 Context Diagram Accounts Receivable GL Postings General Ledger Customers Bank Manual Invoices Billing System Standing Data Customer Services System 9 PwC175c Accounts Receivable Level 1 Overview Customer Standing Data , Bills amp。 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 amp。 credit notes Manual invoice request Customer maintenance procedures, Customer relationship rules Import standing data, bills amp。 credit notes AR Maintain customer data AR Process bills, invoices amp。 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 in。