普华永道--财务最佳实践之总账资料.ppt

《普华永道--财务最佳实践之总账资料.ppt》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、普华永道--财务管理最佳实践之总账GeneralLedger-BestPracticeFeaturesEstablishandmaintainstandingdataEstablishandapplyaccountingcontrolsApplyandallocationrulesProduceperiodicfinancialreportingandinformationProducestatutoryaccountsProcessFeaturesCommonchartofaccountsMinimalnumbe

2、rofaccountstomeetinformationneedsRegulatedcontrolofnewaccountcreationPeriodiccheckofinactiveaccountsAllusersoffinancialsystemsfullytrainedinstandardsandcontrolsClearlydefinedprocedurescoverreconciliationofcontrolaccountsStandardjournalandauthorisedinputformsar

3、eusedClearmonthendcutoffprocessElectronicapprovalofjournalsClearauthoritylevelsManagementaccountinginformationissourcedfromGL(noreconciliationtofinancialaccountsrequired)LevelofdetailisdrivenbybusinessrequirementsAllocationrulesarebasedonagreedratesorservicele

4、velagreementsConsistentuseofaccountcodesacrossbusinessallowingcomparisonofcostsRigorousperiodendandyearendroutinestoensureaccuracyofdataDetailedproceduresappliedtoreconciliations,accrualsandprepaymentsPeriodandfinancialreportsproducedwithin5workingdaysofperiod

5、endFlashresultswithin1dayCyclicalreconciliationofbalancesheetaccountsBalancesheetaccountsallocatedtoGLstaffSoftclosefornonquartermonthsRegularliaisonwithauditorstominimiseadhoctrailandreportingrequirementsforstatutoryreportsCorporationdisallowableandallowablet

6、axdatacontrolledthroughuseofchartofaccountsPeriodendtimetablecommunicatedtoallrelevantstaffGeneralLedger-BestPracticeFeaturesEstablishandmaintainstandingdataEstablishandapplyaccountingcontrolsApplyandallocationrulesProduceperiodicfinancialreportingandinformati

7、onProducestatutoryaccountsSystemFeaturesIntegratedsystemeliminatesduplicationofmaintenanceLocalvariationtocommoncorechartofaccountsComprehensivesecurityandaccesscontrolsEfficientcopyandeditingfacilitiesExtrasegment(s)providedforfutureexpansionofrequirements(fu

8、ndamentalchangetobusiness)SystemallowscontrolpriorperiodpostingVariablejournalinputtypessuchasstandard,reversal,recurringSystemcontrolledmonthendproceduresandprocessesOnlinetrainin