【精品】普华永道--财务最佳实践之总账汇总
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➢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
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
and information
Produce statutory accounts
System Features
➢Integrated system eliminates duplication of maintenance
➢Local variation to common core chart of accounts
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
➢Corporation disallowable and allowable tax data controlled through use of chart of accounts
➢Period end timetable communicated to all relevant staff
PwC175a
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
➢Comprehensive security and access controls
➢Efficient copy and editing facilities
➢Extra segment (s) provided for future expansion of requirements (fundamental change to business)
➢System allows control prior period posting
➢Variable journal input types such as standard, reversal, recurring
➢System controlled month end procedures and processes
➢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
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
➢Management accounting information is sourced from GL (no reconciliation to financial accounts required)
➢Level of detail is driven by business requirements
3
General Ledger - Best Practice Features
Establish and maintain standing
data
Establish and apply accounting controls
Apply and allocation rules
Produce periodic financial reporting
➢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
➢Real time allocation to cost centres
accounts to meet
in standards and
information needs controls
➢Regulated control of ➢Clearly defined
new account
procedures cover
ቤተ መጻሕፍቲ ባይዱ
creation
reconciliation of
➢Periodic check of
➢System provides control over combination of accounts and cost centres
➢Controls applied for use of balance sheet and profit and loss accounts
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
and information
Produce statutory accounts
System Features
➢Integrated system eliminates duplication of maintenance
➢Local variation to common core chart of accounts
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
➢Corporation disallowable and allowable tax data controlled through use of chart of accounts
➢Period end timetable communicated to all relevant staff
PwC175a
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
➢Comprehensive security and access controls
➢Efficient copy and editing facilities
➢Extra segment (s) provided for future expansion of requirements (fundamental change to business)
➢System allows control prior period posting
➢Variable journal input types such as standard, reversal, recurring
➢System controlled month end procedures and processes
➢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
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
➢Management accounting information is sourced from GL (no reconciliation to financial accounts required)
➢Level of detail is driven by business requirements
3
General Ledger - Best Practice Features
Establish and maintain standing
data
Establish and apply accounting controls
Apply and allocation rules
Produce periodic financial reporting
➢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
➢Real time allocation to cost centres
accounts to meet
in standards and
information needs controls
➢Regulated control of ➢Clearly defined
new account
procedures cover
ቤተ መጻሕፍቲ ባይዱ
creation
reconciliation of
➢Periodic check of