月結作業 - 總帳管理系統 GL

Step 1. Ensure the Nexting Accounting Period Status is Set to Future Entry

確認Open下一期間為Future Enterable, 於Open Period Form 中將下一期Open為Future Enterable

Future Enterable 之期間可輸入傳票, 但不可過帳.

年結時建議完成所有作業再開啟新年度之第一期.

Step 2. Interfaces to Oracle General Ledger

執行Journal Import轉入子系統傳票

需確定所有子系統(AP, AR, PO, INV, FA, NM)之傳票皆轉入.

注意: FA於Run Depreciation後自動轉入GL, 不需再執行Journal Import.

若Journal Import發生錯誤, 需修改後重新Import

若Journal Import不成功, Review Journal Import Status Report.

Delete Journal Batch或由Correct Form修改GL Interface資料.

重新Import.

Step 3. Review and Verify Journal Details of Unposted Journal Entries

Review Journal Entries (On-Line或Reports)

Update Journal Entries as Appropriate

Useful Reports:

Journal Batch Summary Report (已過帳之傳票批次彙總)

Foreign Currency Journals Report

General Journals Report (總分類帳)

Journal Entry Report (明細分類帳)

Journal Line Report

Journal Source Report

Journals by Document Number Report (日記帳)

Unposted Journals Report (Run General Journal Report)

Step 4. Post All Journal Batches

Post All Journal Batches

含Allocation與Recurring Journal Batches.

Review Posting Results

檢視Posting Execution Report .

若有問題, Run Error Journals Report, 檢視Error Journals.

修改未過帳但有問題的傳票.

重新過帳.

Posting可能發生錯誤之情況:

Control Total不合.

Period Status非Open狀態.

傳票借貸不平.

Step 5. Run General Ledger Trial Balance and Other Preliminary FSG

Run Trial Balance Report

Run FSG Reports

可將期末報表設為Report Set以便於期末執行.

Step 6. Optionally Revalue Balance

Revalue Account Balances

Review and Post Revaluation Journals

Step 7. Optionally Translate Balance

Checklist:

Define New Translated Currencies

Maintain Period-End Exchange Rate for Translated Currencies

Maintain Average Exchange Rate for Translated Currencies

Maintain Historical Exchange Rate for Translated Currencies

Translate Account Balances

Step 8. Optionally Consolidate Sets of Books

a. Consolidate Within a Set of Books

Enter Consolidating Journal Entries

Post Consolidating Journal Entries

Define Reporting Hierarchy that Consolidates All Your Companies

Define FSG with the Reporting Hierarchy

 

b. Consolidate Across Sets of Books

Checklist:

Define Consolidations

Perform Translation of Foreign Currencies as Required

Run Consolidations

Enter Consolidated and Eliminating Entries

Report on this Consolidated Set of Book

 

Step 9. Review and Correct Balances (Perform Reconciliation)

a. Review Detail Account Balances On-Line

AP, AR可Subledger Drilldown至明細資料.

b. Review Account Balances Via Reports

General Ledger Reports e.g. General Ledger Entry Report

Account Analysis Reports e.g. Account Analysis Entry and Account Analysis Line Report, Account Analysis with Payables Detail, Account Analysis with Subledger Detail

Trial Balance Reports e.g. Detail Trial Balance Report

Journal Reports e.g. Unposted, Posts, Error Journal Report

c. Clear Suspense Account

Examine General Ledger and Account Analysis Report to identify Source of entries to the Suspense Account.

Determine the adjusting entries required to net these accounts to zero.

注意:若不允許Suspense Accounting, 則傳票不平時無法過帳.

d. Reconcile Sub-Ledgers

Identify differences between Sub-Ledgers and GL.

Determine which differences are error requiring adjustments to the GL.

Step 10. Enter Adjustments and Post

Create and Post Adjusting Journals

已過帳之傳票無法修改, 只可Reverse.

Adjusting Journals e.g. Accrual Write-Off 之Manual Journals.

Create and Post Reversing Journals

Step 11. Perform Final Adjustments

Post Any Final Adjustments

Step 12. Close the Current GL Accounting Period

Close GL Period

注意: Closed 為Soft Close, 可再Open, Permanently Closed則為Hard Close, 無法再Open.

Step 13. Open the Next GL Accounting Period

Step 14. Run Final FSG for the Closed Reporting Period

Run FSG Reports

Run Trial Balance Report

Step 15. Optionally Perform Encumbrance Year End Procedures

a. Open Your Next Encumbrance Year

於Open and Close Period Form中.

b. Open Your Next Budget Year

於Define Budget Form中.

c. Run Year End Carry Forward

於Year End CarryForward Form中.

可先Perform Preview, 確認後再Run Carry Forward.

 

c. Run Year End Carry Forward

可選擇以下參數:

CarryForward Rule: Encumbrances Only, Encumbrances and the Encumbered Budget, Funds Available.

Encumbrance Type: All或e.g. Commitment.

From/To Budget and Budget Org

Accounting Flexfields Ranges

月結作業 - 應收帳款系統 AR

Step 1. Reconcile Transaction Activity for the Period

Run Transaction Register

   列印當期所有輸入並Complete之交易, 含Invoices, Debit Memo, Credit Memo, Deposit, GuOEantee.

Run Sales Journal By Customer Report & Sales Journal By GL Account Report

   Sales Journal By GL Account之總額應等於Transaction Register 中Postable Items之總額, 若有差異, 可列印Sales Journal By Customer Report 查客戶

   餘額.

  檢核: Transaction Register(Postable Items) + 2 * Credit Memo Total = Sales Journal (Debit + Credit).

  注意: Transaction Register中Credit Memo 為負數

Step 2. Reconcile Outstanding Customer Balance

試算公式

   Period-End Balance (Aged Trial Balance)

   = Outstanding Balance at StOEt of Period (Aged Trial Balance)

   + Transactions (Transaction Register)

   + Adjustments (Adjustment Register)

   - Invoice Exceptions (Invoice Exceptions Report)

   - Applied Receipts (Applied Receipt Register)

   - Receipts (Unapplied Receipt Register)

注意: Invoice Exception Register為Transaction Type not Open to Receivable, 故總額不出現於Aged Trial Balance.

Step 3. Reconcile Receipts

Run Receipt Register Report

Run Receipts Journal Report & Journal Entries Report

兩報表皆含一般收款與雜收.

Receipts Register為Receipts Journal Report之明細.

Receipts Journal Report為Journal Entries Report 之明細.

檢核: Receipts Journal Report 總額 = Receipt Register 總額.

檢核: Journal Entries Report中Receipt之總額= Receipts Journal Report 總額 .

注意: 執行報表時之參數GL Date Range需一致.

Step 4. Post to the General Ledger

Run OE General Ledger Transfer

  將OE之Invoice與Receipt資料拋轉至GL Interface.

  自動產生Execution Report列印拋轉之總數.

Run GL Journal Import

  由GL Interface將子系統傳票轉入.

  自動產生Execution Report, 並列印出有問題無法轉入之資料或成功轉入之Batch與總額.

Step 5. Reconcile the General Ledger Transfer Process

檢核: GL Transfer Execution Report 總額 = Sales Journal 與Receipts Journal 總額

若有無法拋轉之資料,系統自動產生Unposted Items Report

檢核: Sales Journals與Receipts Journal之總額 = Journal Entries Report之總額

   Sales Journals與Receipt Journals為OE已立帳之交易, Journal Entries Report則為已過帳之資料.

注意: Journal Entries Report 之參數“Detail by Account” 最適合核帳.

Step 6. Reconcile the Journal Import Process

檢核: GL Transfer Execution Report 總額 = Journal Import Execution Report 總額

檢核: Unposted Journals Reports (General Journal Report, Posting Status: Unposted) ), 其總額 = Journal Import Execution Report 總額

Step 7. Reconcile Posted Journal Entries

執行GL之Post (過帳)

Run GL之 Posted Journals Report (General Journal Report, Posting Status: Posted)

檢核: Posted Journals Report 總額 = Journal Import Execution Report 總額