【精品】普华永道--财务最佳实践之总账汇总
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普华永道--财务管理最佳实践
吾侮肥丁幼无详爪载湛安狞针谬咏炙恭者弦并怂蠕秉奠网科底勺峨雅职簇普华永道--财务管理最佳实践普华永道--财务管理最佳实践
Fixed Assets - Best Practice Objectives
Fixed Assets Objectives
To maintain a complete register of all the organisation’s fixed assets which reflects location, age, current values, associated cost centres To calculate depreciation consistently with financial reporting requirements To optimise replacement policies To minimise ownership costs
Organisation
Asset recording integrated with maintenance and non financial data Centralised asset accounting Asset ownership devolved to business unit level
People
Control focused Challenge asset requisition proposals
Processes
Maintain asset register Acquisitions and disposals Depreciation charge Verifying asset base Maintaining of valuation basis
Fixed Assets - Best Practice Objectives
Fixed Assets Objectives
To maintain a complete register of all the organisation’s fixed assets which reflects location, age, current values, associated cost centres To calculate depreciation consistently with financial reporting requirements To optimise replacement policies To minimise ownership costs
Organisation
Asset recording integrated with maintenance and non financial data Centralised asset accounting Asset ownership devolved to business unit level
People
Control focused Challenge asset requisition proposals
Processes
Maintain asset register Acquisitions and disposals Depreciation charge Verifying asset base Maintaining of valuation basis
普华永道-财务管理最佳实践之应收管理 (2)-精品文档
Process Features
Formal credit checks applied to all new customers within 24 hours using credit bureau Monitor credit status/terms on regular basis Customer account managers provided with up to date credit status Treasury policy set on late and prompt payments Authority levels clearly defined Credit policies defined and agreed Terms and conditions agreed with customers
Consolidated periodic invoicing for high frequency shipments Bank remittance notices issued with sales invoices to facilitate reconciliation Self billing invoices by high volume customers Consider outsourcing regular invoice/payment eg utilities Regular review of invoice queries and credit notes
Accounts Receivable Objectives
Customer relations Legal framework awareness Credit management
(全)210普华永道--财务管理最佳实践之现金管理(最新)_OK
systems
internal business partners
➢ Obtain access to on line bank
➢ Obtain pan-European banking
statements
facilities that allow netting off of
account balances
– Extent of government regulation
Cash Management - Level 0
General ledger
Diagram Sales order processing
Context
Purchasing
Sales orders
Budgeting and control
– Number of international locations
– System interfaces available for cash entries
– Types of payments and currencies used
– Number of petty cash sites
– Number of transactions per day
➢ Petty cash/foreign currency floats periodically audited
➢ Company loan accounts reconciled monthly
➢ Monitor bank facilities to minimise interest payments and maximise receipts
➢ Monitor the cost of cash
(全)212普华永道--财务管理最佳实践之应付管理
Interface between Accounts Payable and other related processes
Shared employee and supplier details
System validation and approval checks
PwC175b(1)
Single employee database
Audit trail of changes to supplier payment details
System Features
Purchase invoices transacted via EDI with major suppliers wherever possible
Single supplier database Staff trained in AP process and have clear roles and responsibilities Payment terms defined and agreed with supplier Effective communication and feedback mechanisms in place to handle queries Establish and maintain good supplier relations Process in place for monitoring the status of invoices and payment schedules AP calendar in place and communicated to staff Authorisation levels and payment terms held on the system Automated workflow to route documents to relevant personnel when problems need to be
Shared employee and supplier details
System validation and approval checks
PwC175b(1)
Single employee database
Audit trail of changes to supplier payment details
System Features
Purchase invoices transacted via EDI with major suppliers wherever possible
Single supplier database Staff trained in AP process and have clear roles and responsibilities Payment terms defined and agreed with supplier Effective communication and feedback mechanisms in place to handle queries Establish and maintain good supplier relations Process in place for monitoring the status of invoices and payment schedules AP calendar in place and communicated to staff Authorisation levels and payment terms held on the system Automated workflow to route documents to relevant personnel when problems need to be
209普华永道--财务管理最佳实践之固定资产管理
Centralised asset accounting
Asset ownership devolved to business unit level
Processes
Maintain asset register Acquisitions and
disposals Depreciation charge Verifying asset base Maintaining of valuation
PwC175
3
Fixed Assets - Best Practice Features
Maintain fixed asset register
Control acquisitions and disposals
Manage periodic asset depreciation
Verify and value asset base
Variable asset valuation mechanisms eg historic, current replacement
Forecast asset depreciation for budget purposes
Variable depreciation rules for classes of assets
Revaluation of features and mass transfers of assets to new cost centres
Leased asset features compliant with accounting standards
Process Features
Set up appropriate control of asset acquisition and disposals across company
Asset ownership devolved to business unit level
Processes
Maintain asset register Acquisitions and
disposals Depreciation charge Verifying asset base Maintaining of valuation
PwC175
3
Fixed Assets - Best Practice Features
Maintain fixed asset register
Control acquisitions and disposals
Manage periodic asset depreciation
Verify and value asset base
Variable asset valuation mechanisms eg historic, current replacement
Forecast asset depreciation for budget purposes
Variable depreciation rules for classes of assets
Revaluation of features and mass transfers of assets to new cost centres
Leased asset features compliant with accounting standards
Process Features
Set up appropriate control of asset acquisition and disposals across company
2019年整理普华永道-财务管理最佳实践之应收管理精品资料
Delivery note acts as
Self billing invoices by
invoice for low-frequency high volume customers
shippings
Consider outsourcing
regular invoice/payment
Best Practice Financial Processes: Accounts Receivable
Account Receivable - Best Practice Objectives
Organisation
Centralised processing Economies of scale Customer focus
Accounts Receivable - Best Practice Features
Establider
Issue invoice
4
Monitor credit/ collect cash
Consolidated credit position for group of customers
Information Systems
Integrated with sales system
Automatic matching Electronic receipts
PwC175c
Controls
Procedures manual Authorisation Validation/matching Credit control
department
5
To
Integrated systems Electronic payment Common trading terms for all
最新-211普华永道--财务管理最佳实践之项目A-PPT文档资料
➢ Time costed at multiple rates
➢ Integration with fixed
➢ Software supports
asset system for
material or revenue
on-line enquiry by
capital project
basis
➢ Automatic interface project management capitalisation
with inventory /
➢ Standard as well as value budgets
➢ Marginal or full costing basis
accounts payable ➢ Real-time check
➢ Multi currency billing
➢ Multi currency costs
Processes
➢ Establish project structure and type
➢ Create new project ➢ Allocate budget ➢ Track actual costs and time ➢ Review projects progress ➢ Bill or capitalise costs ➢ Close project
time & materials) ➢ Achievement of
technical objectives
3
Project Accounting - Best practice features
Establish project
Allocate budgets
全212普华永道--财务管理最佳实践之应付管理 共17页
Production of forward payment entry schedules to aid cash flow management
Interface with General Ledger, Purchasing, Fixed Assets and Project Accounting
Optimisation of early payment discounts
Payment runs properly authorised
Consolidated periodic invoicing for high frequency suppliers
3
Period end processing and reporting
Electronic validation and approval of invoices
Automatic matching of invoice to order and goods received note (GRN)
Electronic payments
Default payment terms held on supplier file with manual override at P.O. and invoice
credit and maintaining good relations with suppliers To take full advantage of opportunities to recover VAT
Supplier relations Creditor control
Information Systems
Single supplier database Staff trained in AP process and have clear roles and responsibilities Payment terms defined and agreed with supplier Effective communication and feedback mechanisms in place to handle queries Establish and maintain good supplier relations Process in place for monitoring the status of invoices and payment schedules AP calendar in place and communicated to staff Authorisation levels and payment terms held on the system Automated workflow to route documents to relevant personnel when problems need to be
Interface with General Ledger, Purchasing, Fixed Assets and Project Accounting
Optimisation of early payment discounts
Payment runs properly authorised
Consolidated periodic invoicing for high frequency suppliers
3
Period end processing and reporting
Electronic validation and approval of invoices
Automatic matching of invoice to order and goods received note (GRN)
Electronic payments
Default payment terms held on supplier file with manual override at P.O. and invoice
credit and maintaining good relations with suppliers To take full advantage of opportunities to recover VAT
Supplier relations Creditor control
Information Systems
Single supplier database Staff trained in AP process and have clear roles and responsibilities Payment terms defined and agreed with supplier Effective communication and feedback mechanisms in place to handle queries Establish and maintain good supplier relations Process in place for monitoring the status of invoices and payment schedules AP calendar in place and communicated to staff Authorisation levels and payment terms held on the system Automated workflow to route documents to relevant personnel when problems need to be
某咨询财务管理最佳实践之总账
数据恢复
在数据丢失或损坏的情况下，能够快速恢复 到之前的状态，减少损失。
2023
PART 04
总账风险管理
REPORTING
凭证录入错误风险
要点一
总结词
凭证录入是总账管理的基础，一旦出现错误，将影响整个 账务处理流程。
要点二
详细描述
凭证录入错误通常是由于人为操作失误或系统故障导致的 ，如数字录入错误、科目选择错误等。为降低此风险，应 加强凭证录入人员的培训和考核，提高其业务水平和责任 心，同时采用自动化系统进行数据校验和纠错。
账目分类错误风险
总结词
账目分类是总账管理的重要环节，分类错误会导致财务 报表失真。
详细描述
账目分类错误通常是由于对会计科目理解不准确或操作 不当导致的，如将销售费用错归入管理费用科目。为降 低此风险，应建立严格的账目分类标准和操作流程，加 强账目分类人员的培训和审核，确保分类准确无误。
报表数据失真风险
总结词
强化风险意识，保障资产安全
详细描述
该金融机构高度重视总账风险管理，通过建立完善的风险管理体系，确保了资产的安全 和业务的稳健发展。该机构采用先进的风险评估和监测工具，对总账数据进行实时监控
和分析，及时发现和应对潜在风险，有效降低了财务风险的发生概率。
某创业公司总账数据治理经验
总结词
规范管理，提升效率
账目分类与汇总
总结词
条理清晰、分类科学
详细描述
账目分类是按照一定的标准（如科目、时间、部门等）对凭证进行分类整理，使账目条理清晰。汇总则是在分类 的基础上，将同类账目进行加总，以得出各类账目的总和，为后续的报表生成和分析提供基础数据。
报表生成与分析
总结词
普华永道财务管理最佳实践之固定资产管理-精品
requisition proposals
Information Systems
Asset ledgers integrated with GL and AP
Depreciation and project control by cost centre
Automated depreciation calculation
technical assumptions (most
telco’s do not verify network
Links asset depreciation to
assets: the fact that the
production and product
network works is verification
PwC175
3
Fixed Assets - Best Practice Features
Maintain fixed asset register
Control acquisitions and disposals
Manage periodic asset depreciation
Verify and value asset base
Revaluation of features and mass transfers of assets to new cost centres
Leased asset features compliant with accounting standards
Process Features
Set up appropriate control of asset acquisition and disposals across company
Information Systems
Asset ledgers integrated with GL and AP
Depreciation and project control by cost centre
Automated depreciation calculation
technical assumptions (most
telco’s do not verify network
Links asset depreciation to
assets: the fact that the
production and product
network works is verification
PwC175
3
Fixed Assets - Best Practice Features
Maintain fixed asset register
Control acquisitions and disposals
Manage periodic asset depreciation
Verify and value asset base
Revaluation of features and mass transfers of assets to new cost centres
Leased asset features compliant with accounting standards
Process Features
Set up appropriate control of asset acquisition and disposals across company
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➢Corporation disallowable and allowable tax data controlled through use of chart of accounts
➢Period end timetable communicated to all relevant staff
PwC175a
3
General Ledger - Best Practice Features
Establish and maintain standing
data
Establish and apply accounting controls
Apply and allocation rules
Produce periodic financial reporting
➢Comprehensive security and access controls
➢Efficient copy and editing facilities
➢Extra segment (s) provided for future expansion of requirements (fundamental change to business)
➢Detailed procedures applied to reconciliations, accruals and prepayments
➢Period and financial reports produced within 5 working days of period end
➢Flash results within 1 day ➢Cyclical reconciliation of
control accounts
inactive accounts ➢Standard journal and
authorised input
forms are used
➢Clear month end cut
off process
➢Electronic approval
of journals
➢Clear authority levels
Produce periodic financial reporting
and information
Produce statutory accounts
Process Features
➢Common chart of
accounts
➢All users of financial
➢Minimal number of systems fully trained
accounts to meet
in standards and
information needs ol of ➢Clearly defined
new account
procedures cover
creation
reconciliation of
➢Periodic check of
➢Real time allocation to cost centres
➢Allocation rules are based on agreed rates or service level agreements
➢Consistent use of account codes across business allowing comparison of costs
➢Rigorous period end and year end routines to ensure accuracy of data
➢On line training and help facilities
➢System provides control over combination of accounts and cost centres
➢Controls applied for use of balance sheet and profit and loss accounts
➢Management accounting information is sourced from GL (no reconciliation to financial accounts required)
➢Level of detail is driven by business requirements
balance sheet accounts ➢Balance sheet accounts
allocated to GL staff ➢Soft close for non quarter
months
➢Regular liaison with auditors to minimise ad hoc trail and reporting requirements for statutory reports
and information
Produce statutory accounts
System Features
➢Integrated system eliminates duplication of maintenance
➢Local variation to common core chart of accounts
1
普华永道--财务管理最佳实践之 总账
PwC175a
2
General Ledger - Best Practice Features
Establish and maintain standing
data
Establish and apply accounting controls
Apply and allocation rules
➢System allows control prior period posting
➢Variable journal input types such as standard, reversal, recurring
➢System controlled month end procedures and processes
➢Period end timetable communicated to all relevant staff
PwC175a
3
General Ledger - Best Practice Features
Establish and maintain standing
data
Establish and apply accounting controls
Apply and allocation rules
Produce periodic financial reporting
➢Comprehensive security and access controls
➢Efficient copy and editing facilities
➢Extra segment (s) provided for future expansion of requirements (fundamental change to business)
➢Detailed procedures applied to reconciliations, accruals and prepayments
➢Period and financial reports produced within 5 working days of period end
➢Flash results within 1 day ➢Cyclical reconciliation of
control accounts
inactive accounts ➢Standard journal and
authorised input
forms are used
➢Clear month end cut
off process
➢Electronic approval
of journals
➢Clear authority levels
Produce periodic financial reporting
and information
Produce statutory accounts
Process Features
➢Common chart of
accounts
➢All users of financial
➢Minimal number of systems fully trained
accounts to meet
in standards and
information needs ol of ➢Clearly defined
new account
procedures cover
creation
reconciliation of
➢Periodic check of
➢Real time allocation to cost centres
➢Allocation rules are based on agreed rates or service level agreements
➢Consistent use of account codes across business allowing comparison of costs
➢Rigorous period end and year end routines to ensure accuracy of data
➢On line training and help facilities
➢System provides control over combination of accounts and cost centres
➢Controls applied for use of balance sheet and profit and loss accounts
➢Management accounting information is sourced from GL (no reconciliation to financial accounts required)
➢Level of detail is driven by business requirements
balance sheet accounts ➢Balance sheet accounts
allocated to GL staff ➢Soft close for non quarter
months
➢Regular liaison with auditors to minimise ad hoc trail and reporting requirements for statutory reports
and information
Produce statutory accounts
System Features
➢Integrated system eliminates duplication of maintenance
➢Local variation to common core chart of accounts
1
普华永道--财务管理最佳实践之 总账
PwC175a
2
General Ledger - Best Practice Features
Establish and maintain standing
data
Establish and apply accounting controls
Apply and allocation rules
➢System allows control prior period posting
➢Variable journal input types such as standard, reversal, recurring
➢System controlled month end procedures and processes