月结作业程序检查表.docx

1、月结作业程序检查表AIM Business Flow Accelerators月結帳作業程序檢查表 XXXX股份有限公司 PERIOD END CLOSING CHECKLIST Author: XXX作者: E-Business Integration Solutions Team文件製作日期: DD-MMM-YYYY最後更新日期: DD-MMM-YYYY參考文件: 1.0 版次: 1.0文件簽核 Approvals: ORACLE ERP 月結架構(Period End)目標:三日內完成會計結帳作業結帳第N天(N=13)結帳單位結帳項目Oracle結帳模組第一天人力資源單位完成薪資及獎金的

2、結算HRMS製造單位完成工單及工單交易的結算WIP倉管單位完成存貨交易的結算PO, OM, INV會計單位完成應付帳款及費用結算p.s 前端請款單據作業流程應於月底前配合完成AP第二天會計單位完成固定資產的入帳/折舊計算及結算FA完成成本結算COST完成應收帳款及收入之結算AR財務單位完成銀行帳務的結算NM會計單位完成所有暫估, 分攤, 調整等相關分錄 GL第三天會計單位完成財務報表的製作GL完成合併財務報表製作GL各模組月結帳作業程序檢查表 日期: / /採購管理系統 PO 支援顧問:步驟順序作業項目執行動作部門/負責人執行狀況01.Optionally Review the Outstan

3、ding and Overdue Purchase Orders執行 Purchase Order Detail Report 執行 Open Purchase Orders(by Buyer) Report 執行 Open Purchase Orders(by Cost Center) Report以上報表可用於檢視所有PO的採購與收料數量.確認是否要催貨, 或已收到貨但未輸入系統, 同時確認相關單據是否已到齊.02.Follow Up Receipts - Check With Suppliers根據 Purchase Order Detail Report 由相關部門與Suppliers

4、 Check未收料之採購單. 若有已收料但未輸入之資料則需補輸入注意: 若有費用性質收料於期末作應付暫估 (Accrue Receipt at Period End), 則需於執行Receipt Accrual - Period End前確認所有收料皆已輸入.03.Identify and Review Uninvoiced Receipts執行 Uninvoiced Receipts Report Review 已收料之數量但應付帳款未立帳之資料(可含Receipt Accrual與Period-End Accrual), 以協助應付暫估作業. 此報表可by Account或by Item

5、Review.04.Follow Up Invoices相關部門根據 Uninvoiced Receipts Report 與Supplier Check 已收料但未收到發票(應付帳款未立帳)之收料資料若有未輸入之發票, 需補輸入, Match PO並Approve05.Complete the Oracle Payables Period-End Process - Steps 1 to 9執行AP之Period End 步驟1-9, 將AP期間關閉關閉AP 期間, 以避免任何之Invoices與Payments之輸入06.(Optional)Run the Receipt Accruals

6、 - Period End Process有Receipt Accrual on Period End才需執行此步驟前置作業: 輸入收料. 輸入Invoices並Match PO. Close AP Period. 執行Uninvoiced Receipts Report分析Period End 之Accrual Entries.執行Receipt Accruals - Period End (Run Reports中)系統自動於GL產生未過帳之Journal Batch (Source - Purchasing, Category - Accrual), 目的為對費用性採購已收料但應付帳款未

7、立帳之金額作應付暫估. 若有啟動預算控制, 會另產生Encumbrance Journal Batch後續作業: 執行GL 之相關Period Close 作業, 並列印期末報表. Run Accrual Reconciliation Report, 分析Accrual Balance, 於GL中Reverse Period-End Accruals之Receipt Accrual與Encumbrance Reversal Batches 至下一期. Close PO Period. Open Next GL Period, 並將上期之Period-End Receipt Accrual 之R

8、everse Batch過帳.07.Complete the Oracle Payables Period Close Steps 10 to 13重新執行Accounts Payable Trial Balance Report, Optionally run the Key Indicators Report08.Optionally Perform Year End Encumbrance Processing有啟動資本性預算控制才需執行此步驟09.Close the Oracle Purchasing Period關閉採購系統之期間系統自動Unmark 所有Period-End收料應付

9、暫估之資料, 若下一期仍未收到發票(應付帳款未立帳), 則可於下一期期末再進行應付暫估作業10.Open the Next Oracle Purchasing Period開啟採購系統之下一期間. 11.Close the Accounting Period in the GL執行 GL之關帳步驟, 並列印期末報表.於GL中Reverse Period-End Accruals 之Journal Batches; 若有啟動預算控制, 則需Reverse Encumbrance Journal Batches.12.Optionally Run the Following Reportsa. S

10、uppliers Quality and Performance Analysis Suppliers Report檢核供應商資料, 並檢視是否有重覆之供應商. Supplier Audit Report列印可能為重覆之供應商地址資料, 可以Vendor Merge作業合併重覆之供應商地址. Vendor Quality Performance Analysis Report供應商之送貨品質分析 - Accepted, Rejected, Returned之比率.Vendor Service Performance Analysis Report供應商之送貨早交與晚交分析, 含早交Shipme

11、nts, 晚交Shipments, Rejected Shipments, 送錯Locations之Shipments.Vendor Volume Analysis Report可檢視供應商之採購金額. 並列出Item 之AutoSource Rules. 可以此報表對實際之採購比率與AutoSource所定之比率作比較. b. Analyze Customer Orders and RequisitionsRequisition Activity Register可檢視請購作業與請購金額.c. Review Quotation, RFQ and Purchase Order Statuses

12、Blanket and Planned PO Status Report可檢視契約式(Blanket)與計劃式(Planned)採購單之交易d. Saving Analysis ReportSaving Analysis Report (by Category)可依Item Category檢視Buyer之績效. 可以此報表比較Market Price, Quote Price, List Price與Actual Price.Saving Analysis Report (by Buyer)可依PO檢視Buyer之績效. 可以此報表比較Market Price, Quote Price, L

13、ist Price與Actual Price. 有啟動預算控制才需執行此步驟 e. Encumbrance Accounting ReportsEncumbrance Detail Report可檢視依會計科目範圍之PR與PO之Encumbrances.Cancelled Purchase Orders/Requisitions Reports可檢視所有Cancelled之PR與PO. 附錄: Inventory AP Accrual Account餘額發生之錯誤情況收料與發票數量之差異如: AP Distribution Match 之PO Line未收料 Invoice 之Distribu

14、tion入錯至INV AP Accrual Account如: AP Distribution 未Match PO, 應入至Expense Account, 但入至INV AP Accrual Account. Invoice Match至錯誤之PO或PO Line如: Match之PO Line 未收料, 但其他PO Line未Match但有收料.收料收錯PO或PO Line如: 造成Invoice Match 之PO未收料, 但其他PO 或PO Line有錯誤之收料.雜項交易入錯至INV AP Accrual Account如: Inventory之Account Issue, Accou

15、nt Receipt, Misc Issue, Misc Receipt.等入錯至INV AP Accrual Account. 如: WIP之Assembly Scrap入錯至INV AP Accrual Account各模組月結帳作業程序檢查表 日期: / /應付帳款系統 AP 支援顧問:步驟順序作業項目執行動作部門/負責人執行狀況01.Complete All Transactions for the Period Being ClosedComplete All Transactions Standard Invoices 請款作業 SOPDebit Memos 參考 Credit M

16、emo Matching Report ,檢核是否有未 沖之 Credit MemoPrepayments 參考 Prepayment Status Report ,檢核是否有未沖之Prepayment(Optional) Transaction from External System : 薪資系統資料(Optional) Payment : 付款作業執行(Optional) AR/AP Netting 作業是否已處理 列印 Supplier/Customer Netting ReportAP/AR Netting 作業 (Optional)必須確認AP/AR交易已處理完成列印 Suppli

17、er / Customer Netting Report (根據 Supplier Name / Customer Name)根據 Netting Balance 對 AP Balance / AR Balance 作假付款/ 假收款(虛銀行)02.Optional Run the Payables Invoice Validation Process for All Invoices Batches批次 Validate當期未簽核之Invoices, 以確定所有之應付立帳可付款並可過帳至GL. (不建議使用,執行時易將未 Review 過之交易一併 Validate)Review the I

18、nvoice on Hold Report 此報表列出有被Hold之Invoices(無法付款與入GL). 依此報表解決Invoices Holds問題後, 可再執行Payables Validate Process03.Optionally ( Follow up step 2 ) Submit the Payables Accounting Process 整批產生帳務& Unaccounted Transactions Report 將未過帳之資料作修正Optionally 執行 Payables Accounting Process 整批產生帳務因為若還有未 Create Accoun

19、ting 之Transactions, 則無法關閉AP期間, 故可選擇性的執行此作業 Optionally 執行 Unaccounted Transaction Report 因為若還有Transactions未Accounted或Posted, 則無法關閉AP期間, 根據此報表對未 Create Accounting 之資料作修正並重新執行 Create Accounting.04.Final Review and Resolve Amounts to Post to GLa. Review the Invoice on Hold Report 此報表列出有被Hold之Invoices(無法

20、付款與入GL). 依此報表解決Invoices Holds問題後, 可再執行Payables Validate Process. b. Review the Payables Accounting Entries Report 此報表列出應付明細帳的會計分錄, 若發現科目有所錯誤時, 可利用Update Accounting Entries修改不合法的資料.c. Review the Unaccounted Transactions Report 此報表列出未產生會計分錄的Invoices及Payments, 查看解決問題後, 即可再執行Payables Accounting Process.

21、d. Optionally Run a Month End Payment Batch 選擇性執行付款作業, 將月底到期應付的帳款支付掉.e. Confirm all Payment BatchesConfirm 所有Payment Batches, 並可Optionally Run Final Payment Register 列印付款明細. 注意: 若有Payment Batches未Confirm, 則無法關閉AP期間. f. Optionally Run the Payment Registers可檢核此期間各銀行別之付款資料.05.Transfer All Validated Inv

22、oices and Payments to GL a. 執行Payables Transfer to General Ledger拋轉AP Accounting至GL Interface.b. 執行GL 之Journal Import 由GL Interface 產生Unposted GL傳票.06.Review the AP to GL Posting process After Completiona.Review the “ Payable Account Entries Report “解決無法過帳之問題後, 並重新執行Payables Transfer to General Ledg

23、er.b. Optionally Run Posted Invoices Register 可檢核Invoices拋轉至GL之立帳金額是否正確. 此報表依AP Account列出立帳之金額.c. Optionally Run Posted Payments Register 可檢核Payments拋轉至GL之付款金額是否正確, 並可檢核此期間各銀行別之付款金額.07.應付票據兌現處理 作業在 NM 處理 , 帳務在 AP 處理 於NM 模組處理兌現作業兌現分錄於 AP 產生 Create Accounting 拋轉至 GL .08.Transfer All Matured Accounting

24、 to GL 兌現帳務之產生及過帳a. Payable Accounting Process 產生兌現之帳務 拋轉AP Accounting至GL Interface.b. 執行Payables Transfer to General Ledger拋轉AP Accounting至GL Interface.c. 執行GL 之Journal Import 由GL Interface 產生Unposted GL傳票.09.Close the Current AP Period利用Control Payables Periods功能來關閉應付帳款期間A:若預計兌現之作業未執行 (Update Matu

25、re Status Program), 會出現警訊B:若 Period 無法 Close , Sweep 之 Button 會自動變為白色,可將未過帳資料移轉至下期 10.Accrual Uninvoiced Receipts (至 PO Module) 對當期費用性質採購已收料, 但應付帳款未立帳之收料金額作期末暫估.請參考PO Period End Processes.11.Reconcile AP Activity for the Period執行Accounts Payables Trial Balance Report此報表為當期之應付帳款明細帳, 依AP Account列出供應商別

26、之未付或部份付款之Invoices餘額. 試算當期應付帳款餘額本期Accounts Payables Trial Balance = 上期期末之Accounts Payables Trial Balance (期初餘額) + Posted Invoices Register (本期新增) - Posted Payment Register (本期付款) 注意: Posted Invoices Register與Posted Payment Register需於執行Payables Transfer to General Ledger後列印.可於GL執行FSG Report, Account A

27、nalysis Report, Account Inquiry核對應付帳款餘額注意: 需確認GL中之AP相關Journal Batches均已過帳.12.Run Mass Additions Transfer to FA將Capital Invoice的Distribution Lines資料轉入FA系統中 13.Open the Next Accounting Period開啟應付帳款之下一期間14.Optionally Run the Key Indicators Report統計資料之分析: The Key Indicators Current Activity Report此報表列印S

28、uppliers, Invoices, Payments當期與前期的行為比較, 例如筆數與金額. The Key Indicators State of the System Report此報表列印Suppliers, Invoices, Payments, Matching Holds之Total筆數與平均數(Average Sites per Supplier, Average Payment per Invoice, Average Invoice per Payment, Average Matching Holds per Invoice on Matching hold). 各模組

29、月結帳作業程序檢查表 日期: / /固定資產系統 FA 支援顧問:步驟順序作業項目執行動作部門/負責人執行狀況01.Make Sure to post all invoices distribution which marked as “Track as asset” (AP)Submit Mass Additions Create Program針對所有已立帳並結轉總帳之固定資產或列管資產採購交易轉入固定資產系統02.Make sure to post all “UN-POST” assetsRun Unposted Mass Additions Report列印所有 Unpost 之Mas

30、s Additions Check un-posted reason , fix it and post associated invoice into Oracle Fixed Assets Submit Post Mass Additions System will automatically generate Mass Additions Posting report.Reconcile Unposted Mass Additions Report with Mass Additions Posting Report03.Make adjustment for exceptional conditions Cost Adjustment in