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I have this.. hope this helps
Sales and
Collection Cycle
The Sales
and Collection Cycle is made up of all processes that lead to a company's total
revenue intake. Because this is such an important cycle in a manufacturing
environment's day-to-day business practices, several items must be reviewed
before the fiscal year is marked as closed.
To verify
all project milestones, shipments, invoices, credit memos, adjustments and cash
receipts for the current fiscal year were properly accounted, use the following
prerequisites, activities and mandatory records.
Prerequisites
For each period, verify the following:
• All
pending shipments have been recorded and flagged as Shipped.
• All
invoices have been generated for project milestones.
• All
invoices for shipments have been recorded and posted.
•
Miscellaneous invoices have been recorded and posted.
• Any
credit memos for open return material authorizations (RMAs) have been processed
and posted.
• All cash
receipts have been recorded and posted.
• Any AR
adjustments and write offs have been recorded.
Activities
• Process
customer statements for any customers requesting year end statements.
• Reconcile
Receivables accounts.
• Reconcile
the AR clearing account. An AR clearing account can optionally be used as a
pending account between Inventory/WIP and Cost of Sales (COS). If defined, this
account is used to track products that have been shipped but not invoiced. At
the time of shipment, costs post to this clearing account instead of moving
directly to the COS accounts. Once the shipment is invoiced, costs move from
the AR clearing account to the COS accounts. This transaction can be viewed as
an unposted transaction on the Inventory WIP Reconciliation report until the
Capture COS/WIP activity is executed. The inventory transaction type is
recorded as Invoice.
• Reconcile
Deferred Revenue and Prepayment accounts.
Mandatory
Reports Generate these mandatory reports after you complete all prerequisite
activity and before you enter any future period transactions. Aged Receivables
Report This report serves as the subsidiary ledger to the company's Receivables
accounts. This report should be aged by Invoice Date and selected by Apply
Date. Furthermore, the date listed in the Aged As Of field should reflect the
last date of the last fiscal period of the year you wish to close. The report
total should reconcile to the ending balance of the Receivables account. If you
find an out of balance condition, it may be beneficial to print an Aged
Receivables Report for each individual period's date range. If your company
uses multiple Receivables accounts, you are able to filter the Aged Receivables
report by AR Account GL control code. This makes it easier for reconciliation
to each individual receivables account. Shipped Not Invoiced Report This report
serves as the subsidiary ledger to the company's AR clearing account. The To
date on this report should reflect the last date of the last fiscal period of
the year. The report total on this listing should reconcile to the ending
balance of the AR Clearing account as long as all inventory transactions have
been committed to the GL. Advanced Billing/Deposit Balance Report This report
serves as the subsidiary ledger to the Prepayment and Deferred Revenue accounts
(if the Deferred Revenue Accounting module is not used). The Balance As Of date
should reflect the last day of the last fiscal period. Note If any Advanced
Billing Invoices were posted directly to Sales (cleared Deferred Revenue box on
the invoice header) this report will not reconcile.
Optional
Records The following reports are not necessarily used to reconcile the ending
balance of any GL account. Rather, they are helpful when trying to identify
activity details that transpired during the time period specified and can
assist with any inconsistencies found.
• GL
Distribution Report filtered by:
• Sales
• Cash
Receipts
•
Adjustments
• AR
Invoice Balance
Housekeeping
Items
• Verify
the accuracy of the Scheduled Shipments Listing. Close any outstanding orders
that have in fact been shipped complete.
• Verify
the accuracy of the Sales Backlog Report. Close any outstanding orders that are
no longer valid.
• Verify
the accuracy of shipments not yet invoiced. Any packing slip created but not
flagged as ready to invoice is a candidate for future reconciliation if the AR
clearing account feature is not being used. Any invoice in an open AR invoice
entry group may be a candidate for future reconciliation.
Acquisition
and Payment Cycle
The
Acquisition and Payment Cycle is comprised of all procedures involved in the
purchase and receipt of goods as well as cash disbursements to a company's
suppliers and subcontractors.
To verify
all receipts, invoices, debit memos, adjustments and cash disbursements for the
current fiscal year were properly accounted for, use the following
prerequisites, activities and mandatory records.
Prerequisites
For each period, verify the following: • All receipts have been recorded.
• All
invoices received to date for receipts have been recorded and posted.
•
Miscellaneous invoices have been recorded and posted.
• Any debit
memos for open discrepant material returns (DMRs) have been processed and
posted.
• Cash
disbursements have been recorded and posted.
• All
manual checks have been recorded and posted.
• Bank
adjustments and fees have been posted.
Activities
• Reconcile
AP Clearing account(s).
• Reconcile
Payables account(s).
• Reconcile
Prepayment account(s).
• Reconcile
Bank Statement(s).
• Prepare a
reversing journal entry to accrue any miscellaneous payables.
Mandatory
Reports
Generate
these reports after you complete all prerequisite activity and before you enter
any future period transactions. Aged Payables Report This report serves as the
subsidiary ledger to the Accounts Payable account. The Aged As Of date should
reflect the last date of the last fiscal period. The report total on this
listing should reconcile to the ending balance of the Payables account. If your
company uses multiple Payables accounts you are able to filter the Aged
Payables report by AP Account GL control code. This makes it easier for
reconciliation to each individual payables account. This report can also be run
for Pre-Payments only. If your company posts pre-payments via AP Payment Entry,
this report can be used to reconcile the Prepayment account(s) to which you
post. Received but not Invoiced Report
This report
serves as the subsidiary ledger to the AP Clearing account. The cut off date
should reflect the last date of the last fiscal period. The report total on
this listing should reconcile to the ending balance of the AP Clearing account.
Advanced Payment Balance Report This report serves as the subsidiary ledger to
the Advance Payment account(s). The Balance As Of date should reflect the last
day of the last fiscal period in the fiscal year you wish to close. The report
total should be reconciled to the ending balance of the Advanced Payment
account(s).
Optional
Records The following reports are not necessarily used to reconcile the ending
balance of any GL account. Rather, they are helpful when trying to identify
activity details that transpired during the time period specified and can
assist with any inconsistencies found.
• GL
Distribution Report filtered by:
• Purchases
• Cash
Disbursements
•
Adjustments
• Check
Register
• Discount
Analysis
Housekeeping
Items
• Generate
the Open PO report and close any outstanding orders that have been received
complete.
• If all
invoices received in the mail on the last day of the period have been entered,
there is no need to keep AP open. The accrual for receipts not yet invoiced has
already occurred. It is based on the receiving transaction. Any invoice in any
open group in AP may be a candidate for future reconciliation.
Payroll and
Personnel Cycle
The Payroll
and Personnel Cycle highlights all the procedures involved in a company's
employee payment process.
To verify
all labor has been recorded and payroll runs for the year have been processed,
use the following prerequisites, activities and mandatory records.
Prerequisites
For each period, verify the following:
• All labor
has been recorded and edited.
• All
payroll check runs for the year have been processed and posted.
Activities
• Reconcile
payroll deduction and tax accrual accounts.
• Prepare a
reversing journal entry to accrue wages earned but not yet paid. • Reconcile
supplier deposits account(s).
• Prepare a
reversing journal entry to accrue for all other wages earned but not yet paid.
Types of wages to consider include paid time off (PTO), holiday, sick time.
• Reconcile
payroll bank account (if separate from your main bank account).
Mandatory
Reports Generate these reports after completing all prerequisite activity and
before entering any future period transactions.
• Payroll
registers • Employee Earnings
• Quarterly
Tax Report
• W2
Records
Optional
Records
• GL
Distribution Report filtered by:
• Payroll
• Deduction
Report
• Workers'
Compensation Report
Housekeeping
Items
• Maintain
Payroll Employee Maintenance for inactive or terminated employees.
• Verify
the accuracy of system users.
•
Inactivate terminated employees.
• Update
vacation and sick time balances for each employee.
Manufacturing
and Inventory Cycle
Throughout
the Manufacturing and Inventory Cycle, procedures from prior cycles are
reviewed. There are also additional routines to complete before the fiscal year
can close.
Prerequisites
For each period, verify the following:
• All
receipts have been recorded. This activity should have been completed as part
of the prerequisites for the Acquisition and Payment Cycle.
• All
pending shipments have been recorded and flagged as Shipped. This activity
should have been completed as part of the prerequisites for the Sales and
Collection Cycle.
• All labor
has been recorded. This activity should have been completed as part of the
prerequisites for the Payroll and Personnel Cycle.
• All
materials that need to be issued to jobs have been entered.
• All receipts
from manufacturing have been entered.
• All jobs
that are candidates for closing have been closed.
Activities
• Capture
COS/WIP activity. Select both check boxes - Post to General Ledger and Post
Cost Of Sales/MFG Variance. If you select the Post to General Ledger check box
and do not select the Post Cost of Sales/MFG Variance check box, most
transactions will still post to the GL. The only transactions that will not
post are shipments from WIP (MFG-CUS) and variances (MFG-VAR). The ending date
should reflect the last date of the last fiscal period in the year you are
closing.
• Reconcile
all Inventory accounts.
Mandatory
Reports Generate these reports after completing all prerequisite activities and
before entering any future period transactions. Stock Status Report This report
serves as the subsidiary ledger to the Inventory account. The cut off date
should reflect the last date of the last fiscal period in the company's fiscal
year. The report total on this listing is your inventory value using the
valuation method identified for each part. This total should reconcile to the
ending balance of the inventory account(s). It is desirable to select the
report options Include Non-Stock Items and Negative On-Hand Balances when
running this report for reconciliation purposes. Work In Process Report This
report serves as the subsidiary ledger to the Work In Process (WIP) account(s).
The cut off date should reflect the last date of the last fiscal period. The
report totals on this listing should reconcile to the ending balance of the
Work In Process account(s). Open DMR Status This report serves as the
subsidiary ledger to the DMR account. It includes subtotals for each DMR and a
grand total of the value of all open DMRs. The report total on this listing
should reconcile to the ending balance of the DMR account. Receipt Inspection
Pending This report serves as the subsidiary ledger to the Inspection account.
It lists all items that have been received to inspection through the receipt
entry program and are awaiting inspection. The report total on this listing
should reconcile to the ending balance of the Inspection account.
Optional
Records
• Inventory
WIP Reconciliation
• Inventory
Journal
Housekeeping
Items
• Review
the Job Status Report. Address any jobs showing delinquent days that may have
been put on hold or cancelled.
• Move Shop
Warnings to history.
Close the
General Ledger
Prerequisites
• Verify
all subsidiary ledgers have been generated and reconciled to corresponding
accounts.
Activities
• Verify and post recurring journal entries.
• Process
and post remaining GL allocations.
• Enter and
post general journal entries for:
• Accruals
•
Depreciation
•
Commissions
• Inventory
Reserves
•
Allowances
• Reconcile
all suspense accounts. Re-classify any transactions to the appropriate
account(s).
• Post
adjustment entries to the appropriate period(s) or closing period(s).
• Use Close
Fiscal Period/Year to close the fiscal year in each relevant GL book.
• Transfer
opening balances to the new fiscal year in each relevant GL book.
Records All
reports in the GL can be generated on demand. The book, fiscal year, and fiscal
period control the data that prints on these reports.
• Financial
Statements The year end financial statements are the most important reports a
company processes. More than any other monthly reports you prepare throughout
the year, these statements are used for tax preparation, future reference, and
decision making. For that reason, companies spend a lot of time making sure
their financial statements contain and reflect accurate information. • General
Ledger Report
• Trial
Balance Report
• Annual
Total Journal Report
Close the
General Ledger
• GL
Journal Listin(s)
• GL
Segment Report (if balances are maintained on segments other than the natural
segment or if dynamic segments are in use.)
Year End
Accounting Checklist
Consider
the suggestions included on this checklist for each business you are working
with to ensure year end books are accurate.
Tip The
last step of the year end process is to check your Sales, Cost, and Expense
accounts. Compare the account balances to those of prior years to see if any
increase or decrease is reasonable.
Year End
Checklist
• Are there
any accounts receivables that are worthless and should be written off?
• Is my
balance in Allowance for Bad Debts a reasonable estimate of potential
write-offs?
• Have we recorded all payables?
• Does my
general ledger bank balance reconcile to the bank statement?
• Is the
company's inventory balance correctly stated?
• Are there
inventory items that cost more than their worth and should be written down to
their market value?
• Are there
any prepaid items that need to be adjusted such as prepaid insurance?
• Have all
assets been reviewed for accuracy?
• Do the
payroll tax liabilities coincide with our quarterly reports?
• Do the balances
in the notes payable accounts (loans) agree with what the banks say we owe?
• Are there
other debts that have not been included on the books?
• Are there
debts on the books that no longer exist because of forgiveness or oversight?
• Is my
depreciation correctly recorded for fixed assets still in the company's
possession? This item is only important if your company has the Asset
Management Module licensed.
• Are any
increases or decreases reasonable to my Sales, Cost, and Expense account
balances when compared to those of prior years?
Dora Chavarria
Sr. Consultant Analysis Services,
ERP
Mayan Technologies USA, Inc. dchavarria@...
www.mayantechs.com
On Tuesday, June 2, 2015 3:16 PM, "Manasa Reddy manasa.reddy@... [vantage]" <vantage@yahoogroups.com> wrote:
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Would anyone be willing to send me a copy of their month end closing process for version 10?
TIA, Manasa
IMPORTANT NOTICE FROM API: This communication, including any attachments, contains information that may be confidential or privileged and is intended solely for the entity or individual to whom it is addressed. If you are not the intended recipient, please
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