Accounting and GL Leading Practices v12-02.pptVIP免费

AccountingandGeneralLedgerLeadingPracticesDecember2002©2002CapGeminiErnst&Young-Allrightsreserved2OverviewThisdocumentpresentskeyleadingpracticesidentifiedforAccountingandGeneralLedgerprocessesLeadingpracticesareorganizedbythefollowingcategories:Process–relatedtothemethods,policies,andproceduresOrganization–relatedtothepeopleandorganizationalstructuresthatenabletheprocessTechnology–relatedtothetoolsandsystemsthatenabletheprocess©2002CapGeminiErnst&Young-Allrightsreserved3LeadingpracticescanbeincorporatedthroughtwodistinctstrategiesIncrementalTypicallyemphasizesimprovementinafew,focusedareasofscopeProcessorrole-focusedwithlimitedtechnologyenablersFocusedimpactandvalueMigrationtolowcostareasTransformationalBusinessimprovementthroughfundamentalchangeIncludesintegratedelementsofprocess,people/organization,andtechnologySignificantimpactandvalue©2002CapGeminiErnst&Young-Allrightsreserved4ProcessAccountabilitySingleresourceownershipforcreationofeachaccountingproduct/deliverableClear,streamlined,andautomatedsign-off/approvalofaccountingproduct/deliverableDefinitionandcontrolofcleargeneralledgerroles/accesswithrespecttoCreate,Change,Delete,andDisplayabilityAutomatedconversionofoperationaltransactiontoanaccountingtransaction(debitsandcreditsdeterminedandpostedwithoutintervention)Definitionandcontrolofclearoperationalroles/accesswithrespecttoCreate,Change,Delete,andDisplayability(thosetransactionsthathavefinancialimpact)DefineappropriateGLentryrequestorsandvalidscopeofrequestsUseelectronicrequestprocessExistenceofacompleteaudittrailfromtransactionstoconsolidatedreportsCommonpoliciesandcontrolsembeddedinallprocesses©2002CapGeminiErnst&Young-Allrightsreserved5ProcessAccountability(cont.)Accountingmasterdatacommitteeusedtoownaccountinghierarchiesandstructures(reviewsandapprovesnewrequests)Focusedresponsibilityaroundmasterdataandhierarchies.Masterdatacoordinator(s)areonlyindividualspermittedtocreateorchangecommonhierarchiesorstructures.Masterdatacoordinatorusedtoensureintegrationactionsandcommunicationaroundnewhierarchiesandstructures.ClearmanagementaccountabilityandresponsibilityfordataintegrityTransactionaldatareplicationisminimisedConsolidationsandeliminationsareautomatedBusinessprocessintegration(notdatainterfacing)©2002CapGeminiErnst&Young-Allrightsreserved6ProcessGeneralLedgerCommonchartofaccountsdesignedaroundmanagementreportingwithflexibilityforlocalandstatutoryreportingrequirementsTransactionsarecodedwithsufficientinformationformultiplereportingrequirementsUseofasingle,standardgeneralledgeronaglobalorregionalbasisUtilizemulti-currencyandmulti-lingualaccountingpackagesEstablishmentanduseofaglobalstandardizedChartofAccountsUseaglobal,standardizedchartofaccountswhereeachaccounttiestoaspecificlineofafinancialstatementAutomaterecurringjournalentriesAutomaticintercompanyposting,reconciliationandeliminationsAutomatedaccountreconciliationDetailedandsharedproceduresexistfor:preparationofaccrualsandprepayments,reconciliationbetweenGLandsubsidiaryledgers(inparticularAP&AR)andexternaldata(e.g..bankstatements)©2002CapGeminiErnst&Young-Allrightsreserved7ProcessGeneralLedger(cont.)ReconcilingitemsareclearedbeforeperiodendAutomaticretreatmentsfromUSGAAPtolocalstandardsSharedservicesfortransac...