Transcript 應付帳款 - Dyn
Account Payable Management System Iris Lee Topic Account Payable System Structure ….5 Minutes Account Payable Common Data …...10 Minutes Account Payable System Flow………80 Minutes A. AP Billing Procedure - Purchase Invoice Billing - Misc. AP Billing - Advance Payment Billing - To-offset Account B. Temporary AP C. Cost Apportionment D. AP Revaluation E. AP Payment Procedure F. LC Management & Foreign Purchase System Relation of AP Management System Purchasing System AR System AP System Notes System General Ledger Fixed Assets System Account Payable System Structure Receipt AP Purchase Return PO Misc. AP Advance Payment To-offset Account offset Temporary AP Cost Apportionment AP Revaluation Payment Process Foreign Purchase LC Application Post Voucher to GL AP Month End Foreign Purchase Receipt AP Common Data Parameters Vendor Master AP Document Property Payment Method Account Payable Category Default Account Code Payment Method Notes Due Date: XXXX Receipt Pay Date AP Date Initial Base : (2) Invoice Date (3) Account Date (5) Beginning of Next Month of Invoice Date (6) Beginning of Next Month of Account Date NP Due Date NP Date Initial Base : (2) Invoice Date (3) Account Date (5) Beginning of Next Month of Invoice Date (6) Beginning of Next Month of Account Date (7) Account Payable Date (8) Beginning of Next Month of AP Date AP Date Calculation Example: Payment Method is OA30 Days Notes due day is 20 days AP Date Initial Base: Beginning of Next Month of Account Date NP Date Initial Base: AP Date Check Due Date: XXXX 3/20 4/1 receipt AP Date Initial 1st of next month 5/1 AP Date 30 days 5/21 Notes Due Date 20 days 5/1 NP Date Initial Purchase Invoice Billing Procedure Purchase Receiving (Maintain Invoice) apmt110 Maintain Purchase Invoice gapi140 Batch Generate Account Payable aapp110 Vender Purchase Invoice Billing aapt110 Post AP Voucher to GL aapp400 Auto generate Debit Memo when invoice amount greater than purchase Vender Return/Allowance aapt210 Print Return/Allowance Receipt Feature of Purchase Invoice Billing Auto. calculate AP date、Notes due date Summarize multi. invoice in one bill Auto. generate entry sheet Variance handling between invoice amount and receipt amount Direct Payment AP Summary Generation Receipt/Stock in Slip Purchase Return Slip 1. vendor 2. Payment term 3. Currency 4. Tax Rate 5. Transaction Date 6. Project Code AP Summarized by Vendor or Invoice Entry Sheet Generation AP Category Default Account (aapi203) AP account in header AP account in detail Gen. entry sheet (aapt110) Maintain entry sheet (aapt110) Variance Handling Hold Payment Price Difference (invoice amount<> receipt amount) Allowance (invoice amount> receipt amount) Apportion to AP detail (invoice amount> receipt amount) Misc. AP Billing Purpose: For expense application or misc. purchasing. Vendor Property： Misc. Vendor Employee Item Type： Misc. Item (ex：Stationery、Cup…) Advance Payment Billing Advance Payment Purchase Order (apmt540) Receipt Expense Application Vender Purchase Invoice Billing (aapt110) Auto. Advance Payment Billing (aapt150) Auto. Payment Procedure (for Advance Payment) Query Prepayment to Offset (aapq230) Contra Advance Payment Payment Procedure (For Balance) Ex：Purchase price is $10000, advance paid $2000 Vender Advance Payment Billing (aapt150) D：Prepayment Account C：AP Account 2000 2000 Vender Purchase Invoice Billing(aapt110) D：Materials 10000 C：AP Account 8000 Prepayment Account 2000 To-offset Account Discount . purchase return . price variance . debit memo Advance paid Over-Pay To-offset Account Allowance Property Return Allowance Be generated after goods returned to vendor。 Billing Difference Allowance The Invoice amount is greater than receipt amount in AP Billing 。 Discount Only refer to price, no goods return。 Allowance Generation Procedure Purchase Receiving apmt110 Vender Purchase Invoice Billing aapt110 Batch Generate Return/Allowance aapp111 Batch Generate Billing/Allowance aapp112 Vender Return/Allowance aapt210 Print Ret/Allowance Receipt aapr220 Temporary AP To create temporary AP when the goods received but no invoice till month end. Issue Temp. AP(aapt110) D：Materials C：Temp. AP Contra Temp. AP (aapt120) D: Temp. AP C：AP Cost Apportionment Apportion expense (ex. Insurance, customs fee..) to specific purchase order for collecting purchase cost precisely. Apportion Method: (1) Run 『Foreign Purchase Arrival (aapt810)』for foreign purchase expense apportionment (2) Run 『Cost Apportion (aapt900)』for general purchase order apportionment。 AP Revaluation To revaluate AP balance during month end Method 1: realized gain and loss AAP Parameter aaps100 Revaluation Rate Change AP Exchange Rate Revaluation Entry Sheet For exchange gain/loss Method 2: unrealized gain and loss Monthly Bank Buy Exch. Rate A/P Account Revolution Report aapr165 Accrued Voucher for Exch. Gain/Loss Reverse Exch. Gain/Loss On Next Month Payment Procedure Batch Generate Vender Payment Slip aapp310 Contra To-offset Account Payment Account Contra aapt330 Modify Notes of Payment Slip aapp330 TT Write into Cash Transaction Check Modify Notes of Payment Slip aapp330 NP Process Feature of Payment Procedure Payment simulation Batch payment Auto. deduct postage/operation fee Various payment method（Cash、Check、TT） Auto. generate entry sheet Contra multiple AP in one payment Link to Notes System --issue check Entry Sheet of Payment Pay by check: D：AP C：NP 1050 1050 Pay by check and deduct postage $20: D：AP 1050 C：NP 1030 Postage 20 Post to GL Procedure AP Billing Payment Cost Apportionment Post A/P Voucher to G/L (aapp400) If there is any error, execute undo function Maintain General Voucher (aglt110) Undo AAP Voucher Posting (aapp409) AP Month End Procedure Print Un-AP Purchase Receipt Detail aapr140 N Correct Entry AP Billing Y Unconfirmed Document List aoou702 A/P Account Stated Entry Sheet/Voucher Print A/P & G/L Checking List Checking Report Account Stated aapr351 aapr360 aapr150 N Correct Y A Adjust Original Transaction A Update Statistics Table (aglp130) Print Account Period Report Print Account Category aglr200 aglr201 Cross Check AP and GL Query Period Account Balance aglq101/gglq101 Print Subsidiary Ledger aglr906/gglr906 Account Monthly Closing aapp500 LC Management & Foreign Purchase Iris Lee LC Application Flow Purchase Order Advance Purchase Application aapt710 Advance Purchase Accounting Process aapt720 Issue Check Advance Purchase Payment aapt711 D: AP 325 AP for expense 10 C: Cash 325 (Margin) Cash 10 (Charge) Foreign Purchase Arrival Flow Foreign Purchase B/L aapt800 Purchase Receiving apmt110 Purchase Store-in apmt720 Foreign Purchase Arrival aapt810 Foreign Purchase Arriving Notify aapt820 Foreign Purchase Arrival First Foreign Purchase Arriving Notify D: Materials C: Advance Payment AP Dummy AP (import fee) Foreign Purchase Arrival D: AP C: Short-term Loan Foreign Purchase Arriving Notify First Foreign Purchase Arriving Notify Foreign Purchase Arrival D: Material in Transit C: Short-Term Financing D: Materials C: Material in Transit Dummy Account (Import Fee) Advance Payment Estimate Expense Maintain B/L Data PO and Receipt Apportion to Material Cost Payment for Document Arrival Direct Payment Process Foreign Purchase Arriving Notify (aapt820) Short-Term Financing Process