pwc的全球最佳财务实践fin-gl best practice financial processes general ledger

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1、BestPracticeFinancialProcesses:GeneralLedgerGeneralLedger-BestPracticeObjectivesGeneralLedgerObjectivesOrganisationPeopleProcessesControlsMeasuresInformationSystemsTobetheprimarysourceoffinancialinformationToensuretheintegrityoffinancialmanagementinformationToapp

2、lyperiodend(e.g.monthly)disciplinesandroutinestoproduceperiodicfinancialandmanagementaccountsTosupportthepreparationofstatutoryaccountsandcomplywithfiscalreportingrequirements(e.g.VAT)CentralisedprocessingEconomiesofscaleMaintaincostcodesMaintainstandingdataRecord

3、&validatefinancialdataCarryoutperiodend??andreportingPreparecashflowreportsPreparestatusreportandtaxreportAnswerqueriesProceduresmanualCalendartimetableQualityofdataMonthlyroutinesDaystoproduceaccountsManualJournalentriesperperiod.(i.e.notsystem-automated)JVsperhe

4、adSinglesourceIntegratedwithotherledgersDataaccurateandtimelyControlawarenessLegalframeworkawarenessProvisionofqualityinformationtobusinessGeneralLedger-BestPracticeFeaturesEstablishandmaintainstandingdataEstablishandapplyaccountingcontrolsApplyandallocationrulesP

5、roduceperiodicfinancialreportingandinformationProducestatutoryaccountsProcessFeaturesCommonchartofaccountsMinimalnumberofaccountstomeetinformationneedsRegulatedcontrolofnewaccountcreationPeriodiccheckofinactiveaccountsAllusersoffinancialsystemsfullytrainedinstanda

6、rdsandcontrolsClearlydefinedprocedurescoverreconciliationofcontrolaccountsStandardjournalandauthorisedinputformsareusedClearmonthendcutoffprocessElectronicapprovalofjournalsClearauthoritylevelsManagementaccountinginformationissourcedfromGL(noreconciliationtofinanc

7、ialaccountsrequired)LevelofdetailisdrivenbybusinessrequirementsAllocationrulesarebasedonagreedratesorservicelevelagreementsConsistentuseofaccountcodesacrossbusinessallowingcomparisonofcostsRigorousperiodendandyearendroutinestoensureaccuracyofdataDetailedprocedures

8、appliedtoreconciliations,accrualsandprepaymentsPeriodandfinancialreportsproducedwithin5workingdaysofperiodendFlashresultswithin1dayCyclicalreconciliatio