学会计的或者有会计经验的同学进来一下，关于AR/AP流程

猪猪的宝贝

上CA的课的时候，tutor居然说accounts receivable/payable的流程都是assumed knowledge.

郁闷，想来知道practical的流程的除非有相关工作经验，不然谁知道的那么清楚啊？

auditing的课，一道题问你这个payroll该怎么制定audit procedure, 背景资料也没有说太多，tutor讲解答案的时候解释了payroll system的流程，说就该这么回答。我就问，如果我考试的时候不知道现实工作环境内payroll system是怎么样的，那我怎么回答呢？他说，这些你都应该知道的，不知道要去查资料。。。。。。。。。。。


所以我就来了，请有经验的同学来讲解下，大概的AR和AP流程是什么样的？

我先来举个例子，老师说payroll的流程是，应该有两个system, one is master file system,记录了员工的level, hourly rate, super, tax rate等等general information,这些是有情况变化才更新的。 另外一个是payment system, 大概就是记录每个员工在pay period里面工作的时间等等。然后两个system的数字相乘，就得出这个period的工资。大概就是这样。


请大家分享一下AR和AP的流程。。。。。。。。。。。。。。。。。。十分感谢！纷纷伺候

Happybanana

你们Tutor也不清楚实情，忽悠你们呢

猪猪的宝贝

真的假的啊！！！！

猪猪的宝贝

因为那个activity就是让你写audit procedure about payroll to staff,然后辨别什么是application control, 什么是general control.
但是background information 写得很general, tutor讲答案是based on他说的这个payroll 流程，但是题目里面没有给出，那完全就是自己Assume的啊？我就问他，是不是所有的公司都这样，他说这些是Assumed knowledge,我就不敢往下问了。。。。不然显得我好像很naive

astina

楼主你自己是做什么工作的？

猪猪的宝贝

compliance and risk

猪猪的宝贝

as是会计么？ 能否讲解一下AR和AP?

astina

没做过，大致知道一些。你得问具体的问题

Happybanana

原帖由 猪猪的宝贝 于 2010-11-11 21:24 发表
上CA的课的时候，tutor居然说accounts receivable/payable的流程都是assumed knowledge.
.....
我先来举个例子，老师说payroll的流程是，应该有两个system, one is master file system,记录了员工的level, hourly rate, super, tax rate等等general information,这些是有情况变化才更新的。 另外一个是payment system, 大概就是记录每个员工在pay period里面工作的时间等等。然后两个system的数字相乘，就得出这个period的工资。大概就是这样。

现在那个公司还单独搞Payment System？如果要作Timesheet，一般都build进ERP，没有大系统的如果会付加班工资的可能性比较小，那就填个TimeSheet让Manager批以下。现在公司很少用旧式的打卡或者记录时间的单独系统，很多都连起来了。如果SalaryPackage了，没有加班工资，正常上班或者请假就好啦，更不用payment system来记录时间啦

猪猪的宝贝

问题就是我需要知道大概的AR/AP的流程，不需要很详细，一个框架就可以了

猪猪的宝贝

原帖由 Happybanana 于 2010-11-11 21:39 发表


现在那个公司还单独搞Payment System？如果要作Timesheet，一般都build进ERP，没有大系统的如果会付加班工资的可能性比较小，那就填个TimeSheet让Manager批以下。现在公司很少用旧式的打卡或者记录时间的单独系统，很多都连 ...

那audit考试的时候到底该咋写啊。。。。。

tjjimmycy

做过2年AR
在我有限的经验觉得里KEY POINT如下
到款核销到发票上 也就是RECEIPTING
负项发票冲销 CREDIT NOTES   就是先前开错发票 重新开个负数发票相抵消 这个通常需要支撑文档说明为什么要冲销 防止审计会问 为了虚增SALES REVENUE猛开票 然后再开负票冲销
与客户对帐 INVOICE STATEMENT 规模大的月度对 普通的季度对帐 保证应收帐款的准确性
一些分析 比如DSO DAYS SALES OUTSTANDING 看应收帐款回收效率
AGING REPORT按客户分析应收帐款风险
再巨大一些的企业 会做FACTORING facility 就是应收帐款卖断银行 提前融资 比贷款安全 因为是拿ASSET 换ASSET B/S也好看 LIABILITY不增

如果说AR框架 那就无非是保证 AR 数据准确 倒系统数据 银行对帐 客户对帐都是实现数据准确的途径  有到款及时核销 而且请客户提供核销信息
再就是辅佐COLLECTION 保证应收帐款及时回收 IMPROVE CASHFLOW

AP没做过 帮顶

Happybanana

原帖由 猪猪的宝贝 于 2010-11-11 21:56 发表


那audit考试的时候到底该咋写啊。。。。。

煮完鸡蛋回来。。。等我有空给你画个简易的AR/AP流程图？

今天被客户询问我想不想换工作了

jongmi

我们payroll system的确是分开，但也是因为比较原始，每天打卡scan，记录进一个excel mastersheet，每天要做adjust，包括工作时间和leave，payroll day时将每天的time sheet汇总，得出每个员工的工作时间和leave时间，再录入系统，应该也就是lZ说的master file system。

至于AP、AR倒真不知道具体怎么说，AP就是收invoice，authorise，enter，reconcile against statement，arrange payments

AR，可能会generate invoice/credits，但主要还是chasing money，receipt against invoices，主要根据aging report来monitor公司的receivable

这两项工作性质都更接近admin而不是会计，会计应该是通过AP、AR的报表数据来掌握公司的损益和现金流吧

Happybanana

谢谢tx！还真有打卡的哦，现在很多公司都把这些master data file, incl Payroll master data, supplier master file & customer master price list build 到integrated system里了。

蓝咖啡豆

不做AP，倾情码字。
1.        The Accounts Payable Clerk receives the Creditor's invoices. Normally these invoices are stamped with received by & approval by Stamp - depends on corporate procedure

2.        The invoice then goes to the relevant manager for approval. Type A - Office overhead – manager check the invoice and sign ok to pay. Type B - Material/COGS - attach the signed purchase order and warehouse delivery docket – deemed to be approved if 3 forms agreed

3.        Also invoices need to be coded with the general ledger code by the qualified cost centre owner or “in charge”

4.        Central processing invoice into system. The due date will be automatically assess by the system as payment term has been set up by relevant controller.

5.        The aboutdue & overdue invoice then comes back to the Accounts Payable Clerk who prepares the payment via a cheque run, manual cheque or EFT direct payment. (EFT is more and more favourable)

6.        The AP Manager or Shared serviced Manager checks that relevant authorisation for payment has been attached, then sign the cheques or EFT load up file to authorise the EFT payment.

7.        Cheque will be posted /EFT will be released after treasury view impact of cash flow.

8.        The payment is sent with a remittance advice.

猪猪的宝贝

好感动阿，大家居然都这么热心的码这么多字！

我会一个个慢慢加分的！

猪猪的宝贝

原帖由 tjjimmycy 于 2010-11-11 22:19 发表
做过2年AR
在我有限的经验觉得里KEY POINT如下
到款核销到发票上 也就是RECEIPTING
负项发票冲销 CREDIT NOTES   就是先前开错发票 重新开个负数发票相抵消 这个通常需要支撑文档说明为什么要冲销 防止审计会问 为 ...

白条！非常感谢，你写的很多中文我看的觉得好陌生，可以多写点英文名称吗？。。。

比如credit note我就不是很懂，我一直觉得credit note就是我们去买衣服，要退换，商店就给个credit note留着下次用。。。。。

猪猪的宝贝

原帖由 Happybanana 于 2010-11-11 22:42 发表


煮完鸡蛋回来。。。等我有空给你画个简易的AR/AP流程图？

今天被客户询问我想不想换工作了

怎么晚上吃鸡蛋。。。你不是要减腰么。。。


如果可以画流程图是最理想了！我直接放进criticle file了。
话说我不太会做criticle file，FIN我没有准备，auditing我也不知道如何准备。。。。


挖墙角？你有兴趣么？

llpbc09

LS描述的挺具体。

猪猪的宝贝

原帖由 蓝咖啡豆 于 2010-11-12 00:19 发表
不做AP，倾情码字。
1.        The Accounts Payable Clerk receives the Creditor's invoices. Normally these invoices are stamped with received by & approval by Stamp - depends on corporate procedure

2.        The invoice then goes to the relevant manager for approval. Type A - Office overhead – manager check the invoice and sign ok to pay. Type B - Material/COGS - attach the signed purchase order and warehouse delivery docket – deemed to be approved if 3 forms agreed

3.        Also invoices need to be coded with the general ledger code by the qualified cost centre owner or “in charge”

4.        Central processing invoice into system. The due date will be automatically assess by the system as payment term has been set up by relevant controller.

5.        The aboutdue & overdue invoice then comes back to the Accounts Payable Clerk who prepares the payment via a cheque run, manual cheque or EFT direct payment. (EFT is more and more favourable)

6.        The AP Manager or Shared serviced Manager checks that relevant authorisation for payment has been attached, then sign the cheques or EFT load up file to authorise the EFT payment.

7.        Cheque will be posted /EFT will be released after treasury view impact of cash flow.

8.        The payment is sent with a remittance advice.

thanks heaps!
this is straightforward and clear, is the process similar for all companies?



also, when you say "3.        Also invoices need to be coded with the general ledger code by the qualified cost centre owner or “in charge” "
just curious, the general ledger should be:
DR accounts payable
CR cash

is it right?

猪猪的宝贝

原帖由 Happybanana 于 2010-11-11 23:24 发表
谢谢tx！还真有打卡的哦，现在很多公司都把这些master data file, incl Payroll master data, supplier master file & customer master price list build 到integrated system里了。

所以说在考试的时候，如果background info没有讲流程，我应该presume the traditional way or the modern way？

Happybanana

原帖由 猪猪的宝贝 于 2010-11-12 09:25 发表

怎么晚上吃鸡蛋。。。你不是要减腰么。。。

[Banana：鸡蛋是为今天的早餐准备的，决定不迟Cafe的早餐了]

如果可以画流程图是最理想了！我直接放进criticle file了。
话说我不太会做criticle file，FIN我没有准备，auditing我也不知道如何准备。。。。
[Banana：你要不要我发给你我以前的Auditing的critical filea啊？也不是我准备的，大家一起凑来的]

挖墙角？你有兴趣么？ ... [Banana：这个要考虑考虑的]

Happybanana

原帖由 猪猪的宝贝 于 2010-11-12 09:31 发表


also, when you say "3.        Also invoices need to be coded with the general ledger code by the qualified cost centre owner or “in charge” "
just curious, the general ledger should be:
DR accounts payable
CR cash

is it right?.

你的Journal是Payment了，Coding Invoice 一般是：
Dr. Expense (如果是费用类的）/或 StockinTransit/Inventory（如果是买存货）/或 FixedAssets/CapitalWorkInProgress（如果是资本开支） 等
Cr. Accounts payable

猪猪的宝贝

i thought this is purchase journal entry.....

chenpu

举个最简单的例子，这个流程是从收到sales order 从customer 那里，然后产生purchase order从supplier那里买东西卖给customer。


AR                                 AP
寄出invoice给customer；            收到invoice from supplier;
                                authorise invoice then enter into the system;
打电话催overdue invoices；        收到suppliers电话催overdue invoices；
Received remittance；            Pay Suppliers；
Allocate remittance；            allocate payment against invoices；
Send Customer Statement；        Receive Customer Statement；
Customer‘s ATB Analysis        Supplier's ATB Analysis

[ 本帖最后由 chenpu 于 2010-11-12 21:26 编辑 ]

蓝咖啡豆

原帖由 猪猪的宝贝 于 2010-11-12 09:31 发表



this is straightforward and clear, is the process similar for all companies?

The procedure is applicable for large size of AP team with Director/Manager of Shared services manager supervising AP manager

Small company only needs data entry, approval, payment, post-payment data entry

蓝咖啡豆

原帖由 猪猪的宝贝 于 2010-11-12 09:31 发表

also, when you say "3.        Also invoices need to be coded with the general ledger code by the qualifi ...

Your Journal is the AP close journal usually it is the GL image post-step7, as the physical cash has been allocated against supplier payable account.

GL impact by step 3 is none.

Step 3 is the object account allocation, for example that awarded expense object account code can be translated via chart of account logic into traveling expense for marketing department-the nature is entertainment type- Location is in New South Wales – and sub type for tax is non FBT for the client portion

Step 4 has the GL impact: Dr Expense/Prepayment/Other Fix Asset Cr account payable

This expense or asset could possibly be recognized already in prior period as accrual and the GL path would be:

Prior period: Dr expense Cr Accrual

If automatic reversal has been set up, then
On first day current period Dr Accrual Cr expense (de-recognize expense)
On processing day current period Dr Expense Cr AP (re-recognize expense)
On payment day Dr AP Cr Cash

If automatic reversal had not been set up, the invoice could be coded into accrual account:
Dr Accrual Cr AP

The accounting system promotes one side entry, so the contra side has locked up through programming. So the processing team only needs to find the name of supplier and distinguish purchase entry or payment entry. Actually segregation of duty can allow the payment batch releaser to complete thousands payments close by simply click one "enter" key.

Happybanana

各位好TX已经解释了基本的流程了，偶就不画图了哈。。。。。偷下懒

猪猪的宝贝

等下我按自己的理解画个图上来