PO, AP, GL Open/Closed Period Action

转自ITPUB. lvfeng

原链接: http://www.itpub.net/thread-970695-1-1.html

关帐次序:完成PO操作->完成INV操作->完成AP操作->关闭AP期间->关闭PO期间->关闭INV期间->检查GL期间->关闭GL期间

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1. 检查PO所有的交易(Completing all transactions for Oracle Purchasing):

1.1 Complete Requisitions

1.2 Complete Purchase Orders and Releases

1.3 Complete Receipts and Returns

1.4 PO>Receiving>Transaction Status Summary,检查该期间的所有交易的状态.对于有错误的交易要进行处理.

1.5 执行Confirm Receipts Workflow Select Orders程式,这只程式会把所有a Destination or Deliver–To Type of Expense, a Routing of Direct Delivery, and a Need–By date that is equal to or later than today’s date的记录发给requestors or buyers who create requisitions in Purchasing or Oracle Self–Service Purchasing.让操作人员知道有哪些货物应该要做收料(但还未完全收料)It lets people know they should have received an item. 结果在Notification Summary中查看.

实际测试下来,这个程式会把资产料件且Distribution Type为Inventory的收料信息也发到Notification Summary中.

可以直接在Notification Summary中做收料操作,但是必须针对iProcurement配置相应Org的权限,否则无法找到PO进行收料.

1.6 执行Purchase Order Commitment By Period Report,统计指定期间和随后五个期间的采购合同(monetary value of purchased commitments),且可按采购员和供应商进行分类,以作统计分析之用.

判断PO属于哪个期间的依据是promise date,如果没有,就用need–by date.

如果一个PO既没有promise date也没有need–by date,那么都会归于最新的期间.(比如今天是07年1月,那么这些PO都会归于Jan-01这个期间)If both the need_by_date and promised_date are null then the date is taken as  sysdate and the processing happens and hence the PO  appears on the report.

注意:

1.7 检查未完成和过期的PO,使用以下三个程式:
Purchase Order Detail Report
Open Purchase Orders Report(by Buyer)
Open Purchase Orders Report(by Cost Center)
这些程式可以查看所有或者是指定的采购单,且查看其订货和收料的数量.

1.8 Follow Up Receipts根据之前三个报表的结果,把需要做收料的PO做收料操作,如果安装了INV,就不能针对已经关帐的PO期间做收料的操作.

1.9 执行Uninvoiced Receipts Report分析需要对哪些Invoice做accrue的操作,也可以辅助分析receipt accrual entries.

该报表会统计出指定的期间和之前期间的未立帐的PO.

對平當期費用性暫估AP
費用分配明細Expense Unvoucher 必須與 AP 中 “Uninvoiced Receipts Report“ 核對

1.10 完成未完PO的操作Follow Up Outstanding InvoicesEdit ,根据之前统计报表的信息,该立帐的立帐,该比对的比对,该解除保留验证的进行相关操作.

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2.对INV对关帐前的检查工作.

Business Requirements
The period close process for Oracle Inventory enables summarising of costs related to inventory and manufacturing for a given accounting period. These costs are then transferred to the General Ledger for posting.

Steps
Oracle Inventory and Oracle Cost Management provide the required features to effect the necessary period-end procedures to:

Reconcile the inventory and work in process costs and values.
Transfer inventory and manufacturing costs to the General Ledger.
Transfer summary or detail accounting information to the general ledger.
Independently open and close periods for each inventory organisation.
Perform interim transfers to the General Ledger without closing the period.
Maintain the same set of periods and fiscal calendar as for the General Ledger.

2.1 完成所有当期应该完成的交易,检查所以纸面单证,以确定没有漏输入系统的交易.

可选择执行:Cycle count entries and adjustments report

2.2 Check the Interface Managers window to ensure that there are no background or concurrent programs unprocessed.

检查Transaction Open Interface中是否有状态为Error的进程.

Check all three selections, Transactions Interface, Internal Transactions, and Demand Interface, and fix any rejected transactions.

2.3 检查所有的OM的sales order (Pick Release)已经完成--即使没有完成也不需要做完.确定其交易已经正确的提交到INV.

2.4 Review Inventory Transactions

检查所以当期交易金额,数量已经会计科目是否正确,尤其是比较大的金额和数量的交易.因为对于在期间未关闭时进行调整要比在期间关闭后在GL做手工传票调整要简单的多.

2.5 把当期库存交易的金额与GL交易的金额进行对帐(Balance the Perpetual Inventory).

执行Inventory Value Report:检查详细交易的数量,Item和金额信息,可以针对参考进行统计.

执行Period close value summary:统计已关闭期间关帐时点每个仓库的库存值,如果统计未关帐的期间,那么是以当前库存值作为统计结果.

选择执行Elemental Inventory Value Report

Material Account Distribution Detail Report:可选定交易日期范围查看.

Material Account Distribution Summary Report

2.6 检查WIP的库存交易

The WIP Account Distribution Report details account information for work in process cost transactions, including resource, overhead and outside processing charges, cost updates, and period close and job close variances.

2.7 把库存交易手工抛转到GL(Transfer Summary or Detail Transactions)

If time permits, run the Transfer transactions to GL process up to the period end date before closing the period. 尽管关期间程式会自动抛转,但是可以提前手工抛转以检验数据的准确性.

检查是否有错误的(状态为Error)抛转发生:PO>Accounting Close Cycle>View General Ledger Transfer.

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3.AP关帐前的准备和关帐

Steps:

Complete All Transactions for the Period Being Closed:
Keep on Running queries from Apatghealthcheck.sql which will tell you about Orphan Records.
Ensure that all transactions have been entered for the period being closed.
Completing all transactions for Oracle Payables:
Complete Invoicing and Credits
Complete Prepayments
Complete Expense Reports
Complete Invoice Import

3.1 验证所有需要验证的商业发票以便作抛转总帐和付款的操作.

Invoice Validation

3.2 General Ledger检查抛转总帐的金额

Review and Resolve Amounts to Post to the General Ledger.

3.3 检查所有Hold的发票

Invoice on Hold Report

3.4 检查所有发票的会计分录信息

使用Payables Accounting Entries Report.

AP---Invoices-----Entry----Invoices 查询发票界面选择当月日期，再Invoice Status中，Accounted选为：Partial 查询未正确产生
科目的发票或者付款。

如果有错误的分录信息,就使用Update Accounting Entries功能进行修正.

3.5 Run Payables Accounting Process

此报表包含以下两个部分:

Accounting Entries Audit Report. The audit report provides, in detail or summary, a listing of accounting entries created by the accounting process.

Accounting Entries Exception Report. The exception report lists in detail all accounting entries that were created with an error status and a description of that error. The Entries Exception Report is generated only when the accounting process encounters accounting entries that fail validation.

3.6 Review the Unaccounted Transactions Report

By running a month end payment batch, you may arrange a payment for as many due invoices as possible.

AP-----Accounting----View Accounting Lines 界面中选择当月日期，在“Transferred to GL”选“NO”就能查询未过帐明细行。

解决：一般错误，可以在AP-----Accounting----Update Accounting Entries 查询到，再具体解决。

Run Update Matured Future Payment Status to change the status of the Payments to Negotiable so that we can account these Payments.

3.7 检查所有的付款批次的信息

运行Final Payment Register程式检查要关闭的期间中的付款批次,该报表会列出指定的付款批次中的Payment信息(每次只能显示一个付款批次).

用付款批次的功能对当期的付款批次做Confirm的操作,否则不能关闭期间.

选择性执行Payments Registers(该报表会显示付款是否已经做了Reconciled的操作),显示指定日期范围内所有的付款信息(less discounts and voids),该报表只显示付款净值,不包含折扣的信息,因此会比Posted Payment Register包含所有的付款金额要小(前者是显示付款的金额,后者是显示应付帐款减少的金额,付款净值+折扣=应付帐款减少额).因此在查看付款批次界面的金额的时候要减去折扣金额才能与这个报表对帐.

3.8 使用CE的功能利用银行对帐单调节付款信息.Reconcile Payments

Reconcile Payments to Bank Statement Activity for the Period.

(Refer to Period-End Procedures for Oracle Cash Management)

3.9 将当期所有发票和付款信息抛转至总帐.

可以具体在数据库里查询AP头信息及行信息的过帐情况
1、未正确过入GL的头信息：
select * from ap_ae_headers_all apa
where apa.gl_transfer_flag='N'
and apa.period_name='01-2007'

2、未正确过入GL的行信息：
select * from ap_ae_lines_all apl
where apl.gl_sl_link_id is null
and apl.program_id=-1
and apl.request_id=-1
and apl.creation_date>=to_date('2007-01-01','yyyy-mm-dd')

如果，查询结果没有数据，那就可以成功关闭当月AP帐了！

3.10 使用以下报表(不必要)检查AP资料

Payables Accounting Process Report

以下两只报表可以统计被抛转至总帐的发票和付款信息:

Posted Invoices Register

Posted Payments Register

3.11 把没有创建会计分录和抛转到GL的交易的总帐日期改为下一个期间的第一天.

执行Unposted Invoice and Payment Sweep Program.

当在the Control Payables Periods window直接关闭AP期间时候,如果存在没有抛转总帐和没有创建会计分录的交易,系统会自动启动该程式或者启动该程式报表,以移转或者显示将要移转的交易的信息.

3.12 关闭AP期间 Close the Current Oracle Payables Period

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4. 准备关闭PO期间

4.1 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

Run the Receipt Accruals - Period End Process

这个程式会把已收未立的费用性采购创建会计分录到GL(Oracle Purchasing creates an un-posted journal entry batch in the General Ledger for the receipt accruals.),借charge account,贷liability.需要使用这个程式必须把Purchasing option中的 Accrue Expense Items flag 选项设置为Period end.

当开启下一期PO期间的时候,GL自动回转receipt accrual journal.

檢查已收料未立帐的交易 (查看未立AP的驗收單資料)

1.(AP) PO Reports->Run 未開立商業發票之收貨報表“ Uninvioce Receipts Report “
Ps.1 注意Accrued Receipts選NO
Ps.2 執行 “ Receipt Period End ”和關 PO 期間後 ( PO 期間可暫時不關) ,直接進 GL作 Import
2.1 Source :Purchasing Special group ID (Create Summary Journal 不勾選)
2.2 產生 Expense Unvoucher , 並回轉傳票至次月.


4.2 Reconcile Accrual Accounts - Perpetual Accruals

运行Purchase Price Variance Report和Invoice Price Variance Report 检查当期的PPV和IPV的金额并与GL中相关科目进行比对.

运行The Accrual Reconciliation Report is used to analyse un-invoiced receipts and to reconcile the balance of the Accounts Payable accrual accounts.

这个报表有以下两种版本:

The Accrual Reconciliation Rebuild Report
This version of the report selects the accounting entries from the appropriate source (sub-ledgers). This accounting information resides in a temporary table, and remains until this information is rebuilt again. Typically, this report is run at period end.

The Accrual Reconciliation Report
This version of the report uses the accrual information residing in the temporary tables that was selected the most recent time the Accrual Reconciliation Rebuild Report was run. This report is typically run throughout the accounting period, providing interim reports, whereas the rebuild report is used to select and report on current accrual information at period end.

以上两个报表能够用来检查PO收料数量与立帐数量的不同,

Accrual Write-Off Report can be used as supporting detail for the manual journal entry in General Ledger.

可以使用系统的Accrual Write Offs功能.

PO>Accounting>Accrual Write Offs

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5. 准备开启下一个AP期间和开帐

5.1 Reconcile Oracle Payables 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 Payable Trial Balance = 上期期末之Accounts Payable 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General Ledger Transfer後列印.

如果Accounts Payables Trial Balance Report的参数Negative Balances Only parameter选Yes,就可以统计所有需要退款给供应商的清单.

可於GL執行FSG Report, Account Analysis 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.

核對 AP & GL
1. Run 應付帳款科目分析報表 “ Payables Account Analysis “
2. 應付帳款試算表 Accounts Payable Trial Balance Report
3. 預付款狀態報表 Prepayment status report
4. GL中 試算表 - 明細 Trial balance-Detail Mapping

5.2 Run Mass Additions Transfer to Oracle Assets

在完成所有AP交易后,执行抛转FA的操作.

5.3 开启下一期AP期间Open the Next Oracle Payables Period

Open the next accounting period by using the Control Payables Periods window to set the Period Status to Open.

5.4 执行税相关报表:

The Financial Tax Register can be used to view the output from the Tax Reporting Ledger using Reports Exchange and Application Desktop Integrator (ADI). Using these products you can change the layout of the report, publish the report in different formats, and export the data to a tab delimited or HTML file.

The following tax registers are available:

Tax Register
Interim Tax Register
Nonrecoverable Tax Register
The following summary levels are available within each Tax Register:

Transaction Header
Transaction Line
Accounting Line

5.5 执行Key Indicators Report (Optional):

1)The Key Indicators Current Activity Report:此報表列印Vendors, Invoices, Payments之當期與前期比較, 含筆數與金額.

2)The Key Indicators State-Of-the-System Report:此報表列印Vendors, Invoices, Payments, Matching Holds之Total筆數與平均數(Average Sites per Vendor, Average Payment per Invoice, Average Invoice per Check, Average Matching Hold per Invoice).

5.6 Purge Transactions(Optional)
You can delete Oracle Payables or Oracle Purchasing records that you no longer need to access on-line to free up space in your database. You can purge invoices, purchase orders, suppliers, and related records such as invoice payments and purchase receipts.

Warning: After a record is purged, it is no longer queryable, and the record will no longer appear on standard reports. However, the system maintains summary information of deleted records to prevent you from entering duplicate invoices or purchase orders.

Suggestion: You should create a special responsibility for purging information from Oracle Payables and Oracle Purchasing and assign this responsibility only to the person responsible for purging information from your database.


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6. PO的关帐和开帐

6.1 Perform Year End Encumbrance Processing (Optional)

有啟動預算控制才需執行此步驟,此步骤的目的是消除所有未结和无用的预算funds.

1)找到未完成的预算

执行Encumbrance Detail Report:
该报表反映的是GL的记录而非PO和AP的信息.

如果PR和PO的Encumbrance Type不同,对Expense Item的Accrue是Period End来说,必须先在期末执行Receipt Accruals - Period-End,且只统计已经验证的比对过的发票的数据;而对Inventory Item是On Receipt来说,只有在PO和Inventory抛转总帐后,且GL执行了Import动作后才能在报表中体现.

注意:PO的会计分录在GL做Import操作的时候,一定要选No Group Id.

2)使用MassCancel window功能取消PR和PO.

6.2 关闭当期PO期间

關閉採購系統之期間

系統自動Unmark 所有Period-End收料應付暫估之資料, 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.

6.3 开启下一期PO期间

6.5 执行PO的一些标准期间关闭的报表(Optional)

Suppliers Report: 按字母顺序或者自定义顺序显示供应商信息,已经是否有被hold的供应商.

Suppliers Audit Report:检查是否有重复的供应商.

Vendor Quality Performance Analysis Report: 供应商送货数量表现的报表,多少已收货多少已检验等等.

Vendor Service Performance Analysis Report:供应商送货情况的报表,结果以百分比表示.

Requisition Activity Register:列出所有的PR的资料(主要是采购金额).

Blanket and Planned PO Status Report:列出Blanket and Planned PO的资料.

Savings Analysis Report (By Category): shows buyer performance by category.

Savings Analysis Report (By Buyer): shows buyer performance by purchase order.

6.6 预算会计分录报表

Encumbrance Detail Report:检查预算资料

如果做取消PO和PR的操作,就使用以下两只报表:

Cancelled Purchase Orders Report

Cancelled Requisition Report

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7. INV期间关帐

7.1 关闭INV期间

使用INV>Accounting Close Cycle>Inventory Accounting Periods关闭INV期间,系统会自动把INV交易提交到GL.

使用Pending按钮可以查看所有处于Resolution Required和Resolution Recommended状态的交易.

Resolution Required: displays the number of unprocessed material transactions, uncosted material transactions, and pending WIP costing transactions existing in this period. These must be resolved before the period is closed.

Resolution Recommended: Displays the number of pending receiving transactions, pending material transactions, and pending shop floor move transactions existing in this period. You can close the accounting period, however, after it is closed these transactions cannot be processed.

INV关闭期间的操作会完成以下步骤:

Closes the open period for Oracle Inventory and Oracle Work in Process.
Creates summary or detail inventory accounting entries in the GL interface.
Creates summary or detail work in process accounting entries in the GL interface.
Calculates period-end sub-inventory balances.

执行Period close value summary查看各仓库库存信息.

The period close process automatically transfers all job costs and variances by general ledger account. Discrete jobs and certain non-standard jobs are closed separately. Job close performs the necessary accounting for each job, including variance calculations. For expense non-standard jobs, the period close process writes off any remaining balances and transfers any period costs to the general ledger.

7.2 开启下一期INV期间

7.3 执行Inventory Value Report

Reconcile Oracle Inventory with the General Ledger.


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END

执行GL期间关帐操作.