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ID:36326469
大小:236.50 KB
页数:13页
时间:2019-05-09
《pwc的全球最佳财务实践fin-gl best practice financial processes general ledger》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、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
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