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BestPracticeFinancialProcesses:AccountsReceivable2PwC175cAccountReceivable-BestPracticeObjectivesAccountsReceivableObjectivesOrganisationPeopleProcessesControlsMeasuresInformationSystemsToensurecustomerpaymentsarereceivedefficientlyandeffectivelyforgoods/servicesdelivered,withintheagreedtermsandconditionsTomanagecreditriskefficientlywithoutcreatingunnecessarydelaysinthesalescycleTomaintainacompleteandaccuratestatementofoutstandingdebtorsToprovidecompleteforecastinformationtoassistthemanagementofshort-termcashrequirementsCentralisedprocessingEconomiesofscaleCustomerfocusEstablishcreditlevelsIssuesalesorderIssueinvoiceMonitorcreditCollectcashProceduresmanualAuthorisationValidation/matchingCreditcontrolCostperinvoiceCreditnotespercentageCostperpaymentreceivedDaysdebtoutstandingIntegratedwithsalessystemAutomaticmatchingElectronicreceiptsCustomerrelationsLegalframeworkawarenessCreditmanagement3PwC175cAccountsReceivable-TrendsFromToSeparateARmodulePaymentbychequeComplex/variabletradingtermsManualmatchingPerformedbyFinancedepartmentIntegratedsystemsElectronicpaymentCommontradingtermsforallcustomersAutomaticmatchingSharedoroutsourcedservices4PwC175cAccountsReceivable-Measures/CostDrivers90percentileMedian10percentileNumberofcustomerpaymentreceivedperaccountsreceivableFTEperannum40,3005,500700orlessAccountsreceivablecostpersalesinvoiceprocessed10percentileMedian90percentile£1£3£18Median1day90percentile4days10percentile1dayDaystoprocessinvoice/creditnote(ie,timebetweenreceiptofinvoice/creditnoteandentryintotheaccountingsystem)CostdriversNumberofARreceiptsLevelofmultiplereceiptsUseofdirectdebiting/standingordersUseofelectricfundstransferLevelofcreditriskassociatedwithcustomerbaseVarietyinpaymenttermsDegreeofforeigncurrencyreceiptsLevelofcreditnotes5PwC175cBilling-Measures/CostDrivers90percentileMedian10percentileNumberofsalesinvoicesgeneratedperbillingFTEperannum90,00011,1001,600Billingcostpersalesinvoiceandcreditnoteprocessed10percentileMedian90percentile£1£2£22Median2days90percentile15days10percentile1dayDaysfromdespatchofgoodstopreparationofsalesinvoiceCostdriversNumberofinvoicesNumberofcustomersUseofEDIComplexityofservice/goodssuppliedVarietyintermsandconditionsComplexityofdiscountsDegreeofforeigncurrencyinvoicingNumberofcomplaintsAccuracy/levelofcreditnotes6PwC175cAccountsReceivable-Level0ContextDiagramAccountsReceivableGLPostingsGeneralLedgerCustomersBankManualInvoicesBillingSystemStandingDataCustomerServicesSystem7PwC175cAccountsReceivable-Level1OverviewCustomerStandingData,Bills&CreditNotesARStaffARsystemBillingsystemCustomerdetailsARdataimportproceduresInterfaceRulesARStaffBillingsystemARsystemCustomerDataLoggedonARSystemInvoice/creditnoteentryrules,BillsandcreditnotesloadingproceduresARStaffARSystemBills&creditnotesManualinvoicerequestCustomermaintenanceprocedures,CustomerrelationshiprulesImportstandingdata,bills&creditnotesAR1.1MaintaincustomerdataAR1.2Processbills,invoices&creditnotesAR1.3DatavalidationreportCustomerreportManagereceivablesAR1.4ProcessreceiptsanddirectdebitsAR1.5ProcessperiodendAR1.7Creditcontrolpoliciesandprocedures,Callloggingprocedures,Provisioncreationrules,LegalproceedingsrulesARstaffARsystemCreditcontrolOpeninvoicesonARsystemPrintinvoicesdespatchedGLupdatesOutstandingdebtorsChequeandreceiptsprocessingrules,Automaticallocationrules,Manualallocationrules,OnaccountpaymentrulesCash/cheque/bankreceiptsListofDDcustomersamountsdueARstaffARsystemBankstatementTransactiondataReviewprocedures,Archivingrules,PerioddataproceduresARstaffARsystemPaymentonaccountloggedonARsystemMatchedDDreceiptsloggedonARsystemRequesttobankProcessamendmentsAR1.6NewperiodopenedonARsystemPeriodendGLpostingsMatchedreceiptsarchivedPeriodreportsproducedAmendmentofvalidationrules,AmendmentinputproceduresAdjustmentsAmendmentsGLupdatesAuditreportDebtorreportDunningletter/statementAmendmentrequest,notifydepartmentProvisionjournals8PwC175cAccountsReceivableNotesMaintaincustomerdataBestPracticeFeaturesSendbilltooneaddressonly.Whereacustomerisprovidedwithgoodsorservicesatanumberoflocations,theconsolidationinthebillingprocessnotonlyreducesthenumberofbillstobeverifiedorcreatedbutalsodecreasesthepotentialneedtoreconcileanumberofreceivablesonindividualaccounts.Centralisethecustomerset-upprocessinordertoensureconsistency.InternalcontrolrequirementsInordertominimisetheriskofduplicationofthedataandtheunauthorisedset-upofcustomers,theprocessshouldbecentrallycontrolledandoperated.Beforeanycustomerisdeletedfromthesystem,evidenceshouldbeproducedthatthecustomerhasbeeninactivefortheappropriateperiodoftimeandnooutstandingbalancesarepresent.Approvalfordeletionisobtainedbymanagementauthoritysignature.Thechangestocustomersreportisregularlycheckedandmonitored.Systemnotificationofduplicatebusinessandbirthregistrationnumbers.9PwC175cAccountsReceivableNotesMaintaincustomerdataCostDriversNumberofcustomersNumberofnewcustomersNumberofcustomerchangesNumberofrequiredcustomerstandingdatafi