大家帮忙看看这个Accounting cycles有嘛问题？死期临近了55555…..

rebeccamy222.

实在不好意思把大家眼睛看酸了，真是走投无路了。。。

rebeccamy222.

帮忙分析一项也行啊。。。

Happybanana.

All mail is opened by the receptionist, who then passes all customer purchase order and customers payments (cheques and remittances advice) to the A/R clerk.
实际中Receptionist好像不会open所有mail的，否则重要的mail他/她用来渔利自己怎么办？-weakness
所以应该有监督，Receptionist应该register mail 并pass mail给相关的Depart
Customer Purchase order应该pass给sales dept，sales dept 和Warehouse verify availability of products。
customer payments  给Cashier去Deposit进bank account，remittance经cashier和Bank Statement核对后，AR clerk可以Credit相关customer的outstanding balances.

Happybanana.

天，这个太长了。。。。

无尽的爱.

我不是会计专业的,但是对企业流程了解一点,试着说说:
1."The purchasing officer will forward a copy of the purchase order form to the A/R clerk who enters the purchase order in the accounting system and then matches suppliers invoice to purchases and prepares cheques"
这是A/P应该做的吧
2.Debtor clerk的职责好象不是很清楚,是不是只负责overdue 的account, 还有在收到order但是unavailability, 之后是谁负责呢?
3."The debtor’s clerk will then pass customers queries and dispatch note to the purchasing officer who then proceeds to verify expected dates of delivery."
这一段没太看懂,为什么要把customer queries和dispatch note送给 purchaseing officer?
楼主是在写assignment 还是什么?

Happybanana.

LZ就仔细分析，看看有没有相关的Control，没有就是Weakness，然后你提出相应的Improvement suggestion. Control主要有:segregation of duty, management review, authorisation/approval, exception report, account mapping etc.
你是在学Auditing吧？

Happybanana.

无尽的爱  在 2006-3-18 07:57 发表:
我不是会计专业的,但是对企业流程了解一点,试着说说:
1."The purchasing officer will forward a copy of the purchase order form to the A/R clerk who enters the purchase order in the accounting sys ...
按LZ的描述画Flowchart的话，一定很混乱。各个职责分工很奇怪的

bats.

我的理解是，文中的A/R clerk ，debtor’s clerk 说的是同一个人

无尽的爱.

Happybanana  在 2006-3-18 07:02 PM 发表:
按LZ的描述画Flowchart的话，一定很混乱。各个职责分工很奇怪的
也许这就是weakness

Monica.

不懂，看晕了。