(全)214普华永道--财务管理最佳实践之总账(最新)(2)

Business needs

Maintain COA codes / reports GL 1.1

COA data

Reconciliation procedures, On line GL data validation System controls Accounting guidelines, Variance analysis Review data

Prepare Statutory & Tax reporting GL 1.7

System

Mgt. Acct. User, DBA, G/L d/base

Audit trail / Optional Basic financial Record and Consolidation data validate of data for Grp financial data reporting GL 1.4 GL 1.3

Carry out period end routines and reporting GL 1.5

Financial Accountant, Management Accountant G/L System, FD Prior Year Stats. Tax experts User departments Reporting controls Review Manager approval Financial results

System controls, Timetable, System access rights

Procedural review Period changes Personnel changes

Maintain standing data GL1.2

Updated data

Management Accountant System clock and processes Source info. Departments Sub ledger managers

Management Accountant G/L System Spreadsheet reports Ledgers

Financial results

Prepare Forecasting & Cashflow Reporting GL 1.6

Reports

Management Accountant G/L System, prior year stats. Financials , Management Accountant, GL system databases Report generators, and query tools, spreadsheets Basic financial data User query Query handling procedure

Answer queries GL 1.8

Responses

Mgt. Acct. Auditors, G/L system, Ledgers, On lie query and download tools, Auditors, Mgt. reports

PwC175a

培训资料,企业管理,经济管理,客户管理,营销管理,人事管理,行政管理,财务管理,核心竞争力,人际关系与沟通,人力资源管理,财富,情商,电话营销。

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General Ledger - Notes - Carry out period end routines and reportingBest 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.PwC175a

培训资料,企业管理,经济管理,客户管理,营销管理,人事管理,行政管理,财务管理,核心竞争力,人际关系与沟通,人力资源管理,财富,情商,电话营销。

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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 company 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

PwC175a

培训资料,企业管理,经济管理,客户管理,营销管理,人事管理,行政管理,财务管理,核心竞争力,人际关系与沟通,人力资源管理,财富,情商,电话营销。

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General Ledger - Notes - Answer queriesBest Practice Features Single contact point for all queries. Although the query processing can be distributed there are obvious inefficiencies in directing enquiries to a number of contact points. Have access to sufficient data to be able to handle the majority of queries on-line. Internal control requirements In order to operate an effective helpdesk, staff will require to have access to most parts of the other subsystems. Wherever possible, this should be on a ‘read only’ basis in order to minimise the potential for fraud taking place. Key Performance Indicators Number of queries received. Average time taken to process queries. Number of outstanding queries at period end.

PwC175a

培训资料,企业管理,经济管理,客户管理,营销管理,人事管理,行政管理,财务管理,核心竞争力,人际关系与沟通,人力资源管理,财富,情商,电话营销。

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General Ledger - Appendix 1 : IDEF Process FlowThe diagram below provides a key to the process diagrams used in this document.

Controls (i.e. Procedures Standards Requirements for rework) Input (i.e. Information Material) Process / activity Output (i.e. Information Material)

Resources (i.e. People Functions IT systems Machines)

PwC175a